Aula 01

TEORIA E QUESTES ANAC
Aula 01
Prof. Gabriela Knoblauch
Aula 01 - INGLS
Hello, fellows!
Ol, companheiros!
How is everybody? Studying hard?
Como esto todos? Estudando bastante?
Aula 01: Conectivos (Conjunes e Marcadores do discurso).
Advrbios.
Auditor Fiscal da Receita Federal ESAF 2014
Especialista em Polticas Pblicas e Gesto Governamental ESAF 2013
Contedo
CONECTIVOS .............................................................................. 2
ADVRBIOS ................................................................................ 8
RECEITA FEDERAL ...................................................................... 11
TRADUO ............................................................................. 18
MPOG ....................................................................................... 35
TRADUO ............................................................................. 40
REPORTAGEM ............................................................................ 53
TRADUO ............................................................................. 55
VOCABULRIO DA AULA .............................................................. 60
ORIENTAO DE ESTUDOS
Turma, preciso orient-los sobre a forma de estudar a aula de hoje. Ambos
os tpicos de gramtica demandam mais decoreba do que compreenso. As
listas de conectivos e advrbios so extensas!
Minha dica de estudo : no tentem decorar de vez. Diluam entre a data de
hoje e a prova. Memorizem um pouquinho por dia. E a dica principal:
procure-os no texto. Grifem todos. Quando eles esto contextualizados, a
decoreba se torna mais leve e eficiente.
Os assuntos de hoje so muitssimo abordados em prova e super
fundamentais para a interpretao do texto.
Ateno aula e reviso constante do tema, ok?
www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

Aula 01
CONECTIVOS
Quando falamos em CONECTIVOS, estamos nos
CONJUNES e aos MARCADORES DE DISCURSO.
referindo
Conjunes - Palavras ou grupos de palavras que ligam 2 termos em

uma mesma orao ou que ligam 2 oraes.
Em ingls, as conjunes dividem-se em 3 grupos:
Coordenativas
Subordinativas
Correlativas
Conjunes coordenativas:
independentes.
ligam
palavras
ou
oraes
So elas:
And
But
For
Nor
Or
So
Yet
E
mas, porm, entretanto
pois, como, desde que, visto que
nem, tambm no
ou, seno
para que, de maneira que
contudo, porm, mas
Exemplos:
She took a vacation and enjoyed it a lot.
Ela tirou frias e aproveitou muito.
They tried but failed.
Eles tentaram, mas falharam.
Not a house nor a building was left standing.
Nem uma casa nem um prdio foram deixados em p.
I spent a lot of money so you could have a good education.
Eu gastei muito dinheiro para que voc pudesse ter uma boa
educao.

Aula 01
Conjunes subordinativas: ligam uma orao subordinada a uma

orao principal.
Vejam alguns exemplos:
After
Although
As
as IF
as long as
Because
Before
even IF
IF
Since
Unless
Until
When
Where
Whenever
Wherever
While
depois que, logo que

embora, apesar de
como, conforme, enquanto
como se
desde que
Porque
Antes
mesmo se
Se
uma vez que, j que
a menos que
at que
quando
onde
sempre que
onde quer
enquanto, embora, ao passo que
Exemplos:
Unless they study hard, they will not pass the test.
A menos que eles estudem muito, eles no passaro no teste.
Joana is late, although she left her house very early.
Joana est atrasada, embora tenha sado de casa muito cedo.
Since the employee is intelligent, he will know how to proceed.
Uma vez que o empregado inteligente, ele saber como proceder.

Aula 01
Conjunes correlativas: Conectam partes da sentena de estrutura

e importncia similares. As conjunes correlativas so uma
subcategoria das conjunes coordenadas. Elas so formadas por duas
conjunes. Observe:
as... as
both... and
either... or
neither... nor
not... but
not only... but also
whether... or
como... como
ambos... e, tanto quanto
ou... ou
nem... nem
no... mas
no apenas... mas tambm
quer... quer
Exemplos:
Both Maria and Jos went to the party.
Tanto Maria quanto Jos foram festa.
Neither Pedro nor Joo studied enough for the test.
Nem Pedro, nem Joo estudaram o suficiente para a prova.
Whether you like it or not, I will travel tomorrow.
Quer voc goste quer no, eu viajarei amanh.
Marcadores de discurso - Palavras ou grupos de palavras que ligam

frases a frases e pargrafos a pargrafos.
Para adiantar a vida de todos, afinal, a prova est batendo s

portas, disponibilizo uma lista com os conectivos mais usados.

Aula 01
CONECTIVOS
Adio
again
also
and
as well as
besides that
further
furthermore
in addition
moreover
not only... but also
novamente
tambm
e
bem como
alm disso
mais
alm disso
em adio, alm
alm disso
no apenas... mas tambm
Causa / Motivo
as a result of
because
due to
since
como resultado de
porque
devido a, em virtude de
desde que, j que
Concesso
after all
although
and yet
at the same time
afinal de contas
embora
e ainda
ao mesmo tempo
Concluso
after all
at last
finally
in conclusion
in sum
in summary
therefore
to conclude
to summarize
afinal de contas
por ltimo
finalmente
em concluso
em suma
em resumo
portanto
para concluir
para resumir
Concordncia
according to (in accordance

with)
conforme, de acordo com

Aula 01
Condio / Hiptese
If
supposing that
unless
whether
se
supondo que
a menos que
se
Contraste
Although
but
despite
even so
however
in spite of
nevertheless / nonetheless
on the other hand
still
unlike
while
embora
mas
apesar de
mesmo assim
contudo
apesar de
apesar disso
por outro lado
ainda
diferente de
enquanto
nfase
Actually
as a matter of fact
especially
indeed
in fact
in particular
mainly
na realidade
como alis
especialmente
de fato
na verdade
em particular
principalmente
Exceo
Otherwise
unless
caso contrrio
a menos que
Exemplificando
for example (for instance)

such as
por exemplo
tais como
Introduo
first of all
in the first place
antes de tudo
em primeiro lugar

Aula 01
to begin with
para comear
Propsito
in order to
so that
a fim de que
com a finalidade de, a fim de que
Referncia
concerning
considering
regarding to
a respeito de
considerando
com referncia a
Resultado / Consequncia
accordingly
as a result
because of this
consequently
for this reason
hence
in view of
so (that)
therefore
this way
thus
de acordo com
como resultado
devido a isso
consequentemente
por esta razo
por isso
tendo em vista
assim, de maneira que
portanto
desta forma, assim
assim

Aula 01
ADVRBIOS
Conceito: Palavra invarivel que modifica o sentido de um verbo, de
um adjetivo, ou de outro advrbio, exprimindo uma circunstncia.
REFRESH DO PORTUGUS
Ok... mas quem no muito amante da lngua ptria, pode estar se
sentindo no mesmo lugar depois dessa definio. Vamos ento
exemplificar:
ADVRBIO MODIFICANDO UM VERBO
Ex: Eles caminharam calmamente at a sala da de aula.
Calmamente, advrbio de modo, modifica o verbo caminhar.
ADVRBIO MODIFICANDO UM ADJETIVO
Ex: Os exerccios eram bastante complexos.
Bastante, advrbio de intensidade, modifica o adjetivo complexos.
ADVRBIO MODIFICANDO OUTRO ADVRBIO
Ex: Ns chegamos muito tarde.
Muito, advrbio de intensidade, modifica o advrbio de tempo tarde.
Deu para lembrar e entender do que trataremos nessa parte da aula?
All right, lets continue...
Tudo certo, vamos continuar...
Vamos ao quadro-resumo dos advrbios que mais aparecem em

provas.

Aula 01
ADVRBIOS
Afirmao
certainly
indeed
obviously
surely
yes
certamente
sem dvida
obviamente
certamente
sim
Dvida
maybe
perhaps
possibly
possivelmente
talvez
possivelmente
Ordem
firstly
secondly
thirdly
primeiramente
em segundo lugar
em terceiro lugar
Negao
no, not
no
Intensidade
completely
enough
entirely
equally
exactly
greatly
largely
little
much
nearly
pretty
quite
rather
slightly
sufficiently
throughly
too
utterly
very
completamente
bastante
inteiramente
igualmente
exatamente
grandemente
grandemente
pouco
muito
quase
bastante
completamente
bastante
ligeiramente
suficientemente
completamente
demasiadamente
totalmente
muito
Tempo
after
already
always
during
early
finally
formerly
immediately
last
late
lately
later
never
next
now
presently
recently
shortly
soon
still
then
today
tomorrow
when
yesterday
depois
j
sempre
durante
cedo
finalmente
outrora
imediatamente
ltimo
tarde
ultimamente
mais tarde, depois
nunca
prximo
agora
dentro em pouco
recentemente
em breve
brevemente
ainda
ento
hoje
amanh
quando
ontem
Modo
badly
businesswise
fast
hardly
moneywise
poorly
quickly
reluctantly
slowly
steadily
successfully
suddenly
well
mal
em relao a negcio
rapidamente
duramente
em relao a dinheiro
deficientemente,
insuficientemente
rapidamente
relutantemente
lentamente
firmemente
com sucesso
subitamente, de repente
bem

Aula 01
Lugar
above
abroad
anywhere
around
below
everywhere
far
here
near
nowhere
there
where
em cima
no exterior
em qualquer parte
ao redor
abaixo
em toda a parte
longe
aqui
perto
em parte alguma
l
onde
Frequncia
daily
monthly
yearly
diariamente
mensalmente
anualmente
always
usually, generally, normally
often, frequently, regularly
sometimes, occasionally
hardly ever, rarely, seldom
never
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Aula 01
PROVA 1
Sugiro que imprimam a prova toda e criem o banco de provas
Banco de provas
PROVA
RECEITA FEDERAL
Cargo: Auditor Fiscal da Receita Federal
Ano: 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 Counsels 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.)
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Aula 01
31-
According to the passage, the IRSs 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.
32- As described in the text, the mission of attorneys working

in the Chief Counsels 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.
33- During fiscal

succeeded in
year
2012,
the
Chief
Counsels
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.
office
12

Aula 01

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
lossesonly 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)
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34is:
The title that best conveys the main purpose of the article
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.
35- The opening sentence of the text reveals that the author
has been
a)
paying frequent visits to her vets 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.
36- 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)
tax.
were unaware that vet bills could be knocked off their income
e)
bemoaned the unfair treatment given to pet owners by the IRS.
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37- In paragraph 2, we learn that many taxpayers this year

have attempted to
a)
ease their tax burden by making up outlandish pet expenses.
b)
adopt pets so they can claim tax deductions.
c)
cow their
dependents.
tax
accountants
into
filing
for
their
d)
claim rebates when purchasing domesticated animals.
e)
get tax refunds for expenses with their pets.
pets
as
38- 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.
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.
15

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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 cooperation 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 WCOs 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-andcompliance/overview.aspx, retrieved on 12 March 2014.)
39- In accordance with the passage, customs enforcement

can best be defined as the prevention of criminal activities
a)
requiring coordination
neighboring countries.
b)
between
enforcement
agencies
of
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.
16

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40- 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.
17

Aula 01
TRADUO
Perguntas 31 a 33 referem-se ao texto a seguir.
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.
O Conselheiro Chefe da Receita Federal nomeado pelo Presidente dos
Estados Unidos, com o conselho e consentimento do Senado dos EUA,
e serve como o principal assessor jurdico do Comissrio da Receita
Federal sobre todas as questes relacionadas com a interpretao,
administrao e execuo do Cdigo de Receita Interna, bem como
todas as outras questes legais. De acordo com o Ato de Reforma e
Reestruturao da Receita Federal de 1998, o Diretor Jurdico reportase tanto ao Comissrio da Receita Federal quanto ao Conselho Geral
do Tesouro.
Attorneys in the Chief Counsels 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.
Procuradores do Gabinete do Chefe do Conselho servem como
advogados para a Receita Federal. Eles fornecem Receita e aos
contribuintes orientao sobre como interpretar corretamente a
legislao tributria, representam a Receita em litgio, e proveem todo
o suporte legal necessrio para levar a cabo a misso da Receita
Federal.
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.
O Conselheiro Chefe recebeu 95,929 casos e encerrou 94,323 durante
o ano fiscal de 2012. Dos novos casos recebidos, e dos casos
18

Aula 01
concludos, a maioria estava relacionada com a aplicao da lei fiscal e

contencioso, incluindo Tribunal Contencioso Tributrio; recolhimento,
falncia, e convocao de conselho e contencioso; litgio em Tribunal
de Apelao; imposto criminal; e aconselhamento sobre execuo e
assistncia.
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.
No ano fiscal de 2012, o Conselheiro Chefe recebeu 31,295 casos do
Tribunal Fiscal envolvendo contribuintes que contestavam uma
determinao da Receita Federal de que deviam imposto adicional. O
montante total do imposto e multa em disputa no final do ano fiscal foi
de quase US $ 6,6 bilhes.
(Source: Internal Revenue Service Data Book, 2012.)
31- According to the passage, the IRSs chief legal advisor is

De acordo com a passagem, o assessor jurdico chefe da Receita
a)
nominated by the IRS Commissioner.
indicado pelo Comissrio da Receita.
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.
responsvel pela elaborao do Cdigo da Receita Federal.
e)
in charge of IRS reform.
responsvel pela reforma da Receita Federal.
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Quem serve como principal assessor jurdico do Comissrio da

Receita (chief legal advisor to the IRS)?
O Conselheiro Chefe da Receita Federal (IRS Chief Counsel).
E quem nomeia (appoints) o Conselheiro Chefe?

O Presidente dos Estados Unidos (President of the United States).
E a quem o Chief Counsel subordinado (subordinated)?
O Conselheiro Chefe reporta-se (reports) tanto ao Comissrio da Receita
Federal (IRS Commissioner) quanto ao Conselho Geral do Tesouro
(Treasury General Counsel).
Letras D e E extrapolam o texto. Isso porque o Conselheiro Chefe da
Receita Federal (IRS Chief Counsel) cuida da interpretao, administrao
e execuo (interpretation, administration, and enforcement) do Cdigo de
Receita Interna (Revenue Code), bem como todas as outras questes legais
(other legal matters) - mas no responsvel pela elaborao (drafting) do
Cdigo (Code) e nem pela reforma da Receita Federal (IRS reform).
Letra B.
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.
O Conselheiro Chefe da Receita Federal nomeado pelo Presidente dos Estados Unidos,
com o conselho e consentimento do Senado dos EUA, e serve como o principal assessor
jurdico do Comissrio da Receita Federal sobre todas as questes relacionadas com a
interpretao, administrao e execuo do Cdigo de Receita Interna, bem como
todas as outras questes legais. De acordo com o Ato de Reforma e Reestruturao da
Receita Federal de 1998, o Conselheiro Chefe reporta-se tanto ao Comissrio da
Receita Federal quanto ao Conselho Geral do Tesouro.
32- As described in the text, the mission of attorneys working

in the Chief Counsels Office includes:
Conforme descrito no texto, a misso dos advogados que trabalham
no Gabinete do Chefe do Conselho inclui:
a)
aconselhar cidados comuns em suas responsabilidades fiscais.
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b)
litigating for taxpayers in the Tax Court.
litigar para os contribuintes no Tribunal Fiscal.
c)
contesting IRS determinations.
contestar determinaes do IRS.
d)
reporting directly to the IRS Commissioner.
reportar-se diretamente ao Comissrio IRS.
e)
tracking down tax evaders.
rastrear sonegadores de impostos.
Recordem a lista de atribuies dos advogados (attorneys) do Gabinete do

Chefe do Conselho (Chief Counsels Office):
1. serve as lawyers for the IRS

servem como advogados para a Receita Federal
2. provide the IRS and taxpayers with guidance on interpreting Federal
tax laws correctly
fornecem Receita e aos contribuintes orientao sobre como
interpretar corretamente a legislao tributria
=
aconselhar cidados comuns em suas responsabilidades fiscais.
3. represent the IRS in litigation
representam a Receita em litgio
4. provide all other legal support required to carry out the IRS mission.
proveem todo o suporte legal necessrio para levar a cabo a misso
da Receita Federal.
Notem que apenas a Letra A possui sinnimo na lista acima.
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33- During fiscal year 2012, the Chief Counsels office

succeeded in
Durante o ano fiscal de 2012, o gabinete do Conselheiro Chefe
conseguiu
a)
turning down over 30,000 appeals by taxpayers.
recusar mais de 30.000 apelos de contribuintes.
b)
securing over $6 billion for the State.
garantir mais de US $ 6 bilhes para o Estado.
c)
winning the majority of litigation cases.
ganhar a maioria dos casos de litgio.
d)
processing most of the cases it received.
processar a maioria dos casos que recebeu.
e)
voiding 1,606 cases filed by taxpayers.
anular 1.606 casos apresentados pelos contribuintes.
Chief Counsel received 95,929 cases and closed 94,323 cases during fiscal year 2012.
O Conselheiro Chefe recebeu 95,929 casos e encerrou 94,323 durante o ano fiscal de
2012.
Se o Conselheiro Chefe (Chief Counsel) recebeu (received) 95,929 casos e

encerrou (closed) 94,323 durante o ano fiscal (fiscal year) de 2012,
podemos entender que ele conseguiu processar (processing) a maioria dos
casos (most of the cases) que recebeu (received).
Ateno ao Phrasal Verb TO TURN DOWN (recusar) e aos verbos TO
SECURE (garantir), TO WIN (vencer), TO PROCESS (processar) e TO VOID
(anular).
Letra D.
22

Aula 01

Perguntas 34 a 38 referem-se ao texto a seguir.
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.)
Temos mantido o nosso veterinrio nos negcios recentemente.
Primeiro Sammy, nossa golden retriever de nove anos de idade,
precisava de uma cirurgia. (Ela est bem agora.) Em seguida, Inky, o
nosso gato curioso, queimou sua pata. (Ele vai ficar bem, tambm.)
Em nossa ltima visita, enquanto estvamos escrevendo o nosso
quarto (ou era o quinto?) cheque consecutivo para o hospital
veterinrio, havia muita brincadeira sobre como as contas do
veterinrio deveriam ser dedutveis dos impostos. Afinal, animais de
estimao so dependentes tambm, certo? (Gargalhadas por toda
parte.)
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?
Agora, no meio da temporada de declarao de imposto, vem a notcia
de que os animais esto no topo da lista de dedues incomuns que
contribuintes tentam reivindicar. Desde despesas de rotina do animal
de estimao aos custos da adoo de um animal de estimao at,
sim, animais de estimao como "dependentes", auditores fiscais j
ouviram de tudo este ano, segundo a Sociedade de Contadores
Pblicos Certificados de Minnesota, que examina seus membros
anualmente sobre as dedues de impostos mais estranhas propostas
por clientes. A maioria dessas dedues caninas no valem, mas,
acredite ou no, algumas valem. Poderia haver um local para Sammy
e Inky em nosso 1040?
23

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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.
Kadrlik Scott, um contador pblico certificado em Eden Prairie,
Minnesota, que faz bico como um comediante de stand-up
(realmente!), me deu um olhar canino do cdigo fiscal: "Na maioria
dos casos, nossos animais de estimao da famlia so apenas animais
de estimao da famlia", diz ele. Eles no podem ser considerados
como dependentes, e voc no pode deduzir o custo da sua
alimentao, cuidados mdicos ou outras despesas. Uma exceo
ces de servio. Se voc precisar de um co-guia, por exemplo, os
custos do seu co so dedutveis como despesa mdica.
Ocasionalmente, o melhor amigo do homem tambm a melhor
deduo de negcios do homem. O Doberman que guarda o ferro
velho pode ser dedutvel como despesa de negcios do proprietrio do
ferro velho, diz o Sr. Kadrlik. Podemos dizer o mesmo do gato de lojas
de convenincia que mantm os ratos longe.
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
lossesonly 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).
Para a maioria de ns, porm, os nossos animais de estimao so
passatempos, no mximo. Algo um hobby se, entre outras coisas, no deu
lucro em pelo menos trs dos ltimos cinco anos (ou dois dos ltimos sete
anos, no caso de treinamento, reproduo ou corrida de cavalo). Nesse caso,
voc no pode deduzir as perdas s as despesas at a extenso da renda
no mesmo ano. Portanto, se seu amado Bichon ganha US $ 100 para um
show de modelagem, voc pode deduzir $ 100 no valor de contas do
veterinrio (ou comida de cachorro ou vesturio do cozinho).
(Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March
2014 - slightly adapted)
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34- The title that best conveys the main purpose of the article
is:
O ttulo que melhor transmite o principal objetivo do artigo :
a)
Sammy and Inky Run Up a Hospital Bill.
Sammy e Inky tm uma dvida hospitalar.
b)
Vet Bills Should Be Tax-Deductible.
Gastos com veterinrio deveriam ser dedutveis dos impostos.
c)
Are Your Pets Tax Deductions?
Seus animais de estimao so dedues fiscais?
d)
The Case for Pets as Dependents.
O caso de animais como dependentes.
e)
How to Increase Your Tax Refund.
Como aumentar sua restituio de imposto.
Pessoal, questo em que o examinador pergunta qual seria o ttulo ideal
para o texto um clssico. Cai bastante. O macete aqui focar no ttulo,
subttulo e primeiro pargrafo. A resposta est ali.
Cuidado, pois todas as alternativas apresentadas costumam aparecer no

texto. Sendo assim, vejamos:
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.)
Temos mantido o nosso veterinrio nos negcios recentemente. Primeiro Sammy,
nossa golden retriever de nove anos de idade, precisava de uma cirurgia. (Ela est bem
agora.) Em seguida, Inky, o nosso gato curioso, queimou sua pata. (Ele vai ficar bem,
tambm.) Em nossa ltima visita, enquanto estvamos escrevendo o nosso quarto (ou
era o quinto?) cheque consecutivo para o hospital veterinrio, havia muita brincadeira
sobre como as contas do veterinrio deveriam ser dedutveis dos impostos. Afinal,
animais de estimao so dependentes tambm, certo? (Gargalhadas por toda parte.)
Em resumo, o texto fala das dvidas sobre o animais de estimao (pets)

serem ou no dedutveis (deductible) dos impostos (taxes). Letra C.
A letra A est errada pois os animais citados no tm dvidas.
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A letra B afirma que pets devem ser dedutveis ao usar o modal SHOULD,
que indica dever, recomendao. Isso extrapola o texto, visto que o autor
apenas questiona o assunto no afirma.
A letra D vaga demais e no cita impostos (taxes) ou deduo (deduction)
tema central no texto.
A letra E no cita os animais de estimao (pets) outro tema central no
texto.
35- The opening sentence of the text reveals that the author
has been
A frase de abertura do texto revela que a autora tem
a)
paying frequent visits to her vets pet.
feito visitas frequentes ao bicho de estimao de seu veterinrio.
b)
making loans to her pets veterinary doctor.
feito emprstimos para o mdico veterinrio de seus animais de
estimao.
c)
assisting her vet financially.
ajudado seu veterinrio financeiramente.
d)
delaying payments to her veterinarian.
atrasado os pagamentos ao seu veterinrio.
e)
using the services of a vet quite often.
utilizado os servios de um veterinrio com bastante frequncia.
Letra A Errada. A autora tem visitado o veterinrio (vet) e no o animal

de estimao dele (vets pet).
Letra B Errada. Ela paga ao veterinrio pela consulta do seu animal. No
faz emprstimos (loans) ao veterinrio.
Letra C Errada. A autora no ajuda financeiramente (assists financially) o
veterinrio. Apenas paga pelas consultas.
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Letra D Errada. O texto no fala em atrasar pagamentos (delaying

payments) ao veterinrio.
Letra E Correta. A autora afirma que tem usado os servios de um
veterinrio com bastante frequncia (quite often) quando diz que tem
mantido seu veterinrio (veterinarian) nos negcios (keep in business)
recentemente (lately).
36- The phrase Guffaws all around (paragraph 1) shows

that those hearing the conversation
A frase "Guffawss all around" (pargrafo 1) mostra que os que ouvem
a conversa
a)
believed tax deductions for expenses with pets do not
really apply.
acreditam que dedues fiscais para despesas com animais realmente
no se aplicam.
b)
resented not being able to consider their pets as dependents.
se ressentiam de no serem capazes de considerar seus animais de
estimao como dependentes.
c)
found the jokes about pets as dependents preposterous.
acharam as piadas sobre animais de estimao como dependentes
absurdas.
d)
were unaware that vet bills could be knocked off their income
tax.
no sabiam que as contas do veterinrio poderiam ser deduzidas do
seu imposto de renda.
e)
bemoaned the unfair treatment given to pet owners by the IRS.
lamentaram o tratamento injusto dado aos donos pela Receita Federal.
27

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Segundo o dicionrio Michaelis, GUFFAW = Gargalhar.
As pessoas riram da hiptese de as contas do veterinrio serem dedutveis

nos impostos e de animais de estimao serem considerados dependentes
porque acreditam (believe) que dedues fiscais (tax deductions) para
despesas com animais realmente no se aplicam (do not really apply).
Letra A. Demais alternativas no constam no texto.
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 taxdeductible. After all, pets are dependents, too, right? (Guffaws all around.)
Em nossa ltima visita, enquanto estvamos escrevendo o nosso quarto (ou era o
quinto?) cheque consecutivo para o hospital veterinrio, havia muita brincadeira sobre
como as contas do veterinrio deveriam ser dedutveis nos impostos. Afinal, animais de
estimao so dependentes tambm, certo? (Gargalhadas por toda parte.)
37- In paragraph 2, we learn that many taxpayers this year

have attempted to
No pargrafo 2, ficamos sabendo que muitos contribuintes neste ano
tentaram
a)
ease their tax burden by making up outlandish pet expenses.
aliviar a sua carga tributria criando despesas estranhas com animais.
b)
adopt pets so they can claim tax deductions.
adotar animais de estimao para que eles possam reivindicar
dedues fiscais.
c)
cow their tax accountants into filing for their pets as
dependents.
intimidar seus contadores para colocar na declarao seus animais de
estimao como dependentes.
d)
claim rebates when purchasing domesticated animals.
pedir abatimentos na compra de animais domesticados.
e)
get tax refunds for expenses with their pets.
obter reembolsos de impostos para as despesas com os seus animais
de estimao.
28

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ANULADA.
A alternativa dada como correta no gabarito preliminar foi a letra E, em

razo do trecho a seguir:
Now, halfway through tax-filing season, comes news that pets are high on the list of
unusual deductions taxpayers try to claim.
Agora, no meio da temporada de declarao de imposto, vem a notcia de que os
animais esto no topo da lista de dedues incomuns que contribuintes tentam
reivindicar.
Contudo, o texto no fala em restituies (tax refunds), apenas em

dedues (deductions).
38- Among the domesticated animals considered eligible for

tax deductions are
Entre os animais domsticos considerados elegveis para dedues
fiscais esto
a)
family pets.
animais de estimao da famlia.
b)
guide dogs.
ces-guia.
c)
Doberman dogs.
ces doberman.
d)
horses in general.
cavalos em geral.
e)
house cats.
gatos da casa.
29

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O texto claro ao afirmar que ces-guia so dedutveis. Recordem:

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.
Uma exceo ces de servio. Se voc precisar de um co-guia, por exemplo, os
custos do seu co so dedutveis como despesa mdica. Ocasionalmente, o melhor
amigo do homem tambm a melhor deduo de negcios do homem.
Vocs podem ter ficado em dvida quanto ao doberman, ao gato e ao

cavalo citados no texto. Eles s so dedutveis se usados na empresa
/negcio. Letra B.
Questions 39 and 40 refer to the following text.

Perguntas 39 e 40 referem-se ao texto a seguir.
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.
A fiscalizao aduaneira est preocupada com a proteo da sociedade
e com combate ao crime organizado transnacional baseado nos
princpios de gesto de risco. No cumprimento deste encargo, os
servios de cumprimento e execuo aduaneiros esto envolvidos em
uma ampla gama de atividades relacionadas informao e
intercmbio de informaes, o combate fraude comercial,
falsificao, o contrabando de mercadorias com elevada carga fiscal
(especialmente cigarros e lcool), o trfico de drogas, veculos
roubados, lavagem de dinheiro, crime eletrnico, contrabando de
armas, materiais nucleares, resduos txicos e armas de destruio em
massa. As medidas de execuo tambm visam proteger a
propriedade intelectual e cultural e plantas e espcies animais
ameaadas de extino.
30

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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.
A fim de ajudar os seus Membros a melhorar a eficcia dos seus
esforos de execuo e de alcanar um equilbrio entre o controle e a
facilitao, a Organizao Mundial das Alfndegas desenvolveu
abrangentes programas de assistncia tcnica e treinamento. Alm
disso, estabeleceu Gabinetes de Ligao Regionais de Inteligncia
(GLRIs) que so suportados por uma base de dados global, a Rede de
Controle de Alfndegas (CEN), para facilitar o intercmbio e utilizao
da informao.
The WCO has also developed instruments for international cooperation 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 WCOs 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.
A OMA tambm desenvolveu instrumentos para a cooperao
internacional na forma do revisto Acordo Bilateral Modelo (ABM); a
Conveno de Nairobi, que prev a assistncia administrativa mtua
na preveno, investigao e represso de infraes aduaneiras; e a
Conveno
de
Joanesburgo,
que
prev
mtua
assistncia
administrativa em matria aduaneira. Portanto, o programa de
Controle e Execuo da OMA tem como objetivo promover prticas de
execuo eficazes e incentivar a cooperao entre os seus membros e
com os vrios parceiros competentes e investidores.
(Source: http://www.wcoomd.org/en/topics/enforcement-andcompliance/overview.aspx, retrieved on 12 March 2014.)
31

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39- In accordance with the passage, customs enforcement

can best be defined as the prevention of criminal activities
De acordo com a passagem, "customs enforcement" pode ser melhor
definido como a preveno de atividades criminosas
a)
requiring coordination between enforcement agencies of
neighboring countries.
que exige coordenao entre as agncias de execuo dos pases
vizinhos.
b)
of a strictly commercial nature, taking place on border areas.
de natureza estritamente comercial que ocorrem em reas de
fronteira.
c)
restricted to trans-national intellectual and cultural property
infringement.
restrita a violao trans-nacional da propriedade intelectual e cultural.
d)
that can pose financial or physical harm to societies and
affect at least two countries.
que podem representar prejuzos financeiros ou fsicos para as
sociedades e que afetam pelo menos dois pases.
e)
that can put societies and the environment at risk in the
broadest sense.
que pode colocar as sociedades e o meio ambiente em risco no sentido
mais amplo.
A primeira frase do texto nos diz com clareza com o que a fiscalizao
aduaneira est preocupada. Relembrem:
Customs enforcement is concerned with the protection of society and fighting transnational organized crime based on the principles of risk management.
A fiscalizao aduaneira est preocupada com a proteo da sociedade e com combate
ao crime organizado transnacional baseado nos princpios de gesto de risco.
protection of society
proteo da sociedade
=
prevention of criminal activities that can pose financial or physical harm
to societies
preveno de atividades criminosas que podem representar prejuzos financeiros
ou fsicos para as sociedades
32

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fighting trans-national organized crime

combate ao crime organizado transnacional
=
prevention of criminal activities that affect at least two countries.
preveno de atividades criminosas que afetam pelo menos dois pases.
Letra D.
40- The text explains that the mandate of the World Customs
Organisation comprises both
O texto explica que a responsabilidade da Organizao Mundial das
Alfndegas compreende
a)
enforcement and repression activities.
execuo e atividades de represso.
b)
co-operation and training efforts.
cooperao e esforos de treinamento.
c)
crime investigation and prevention.
investigao de crime e preveno.
d)
direct control and facilitation initiatives.
controle direto e iniciativas de facilitao.
e)
partners and stakeholders.
parceiros e investidores.
Recordem os trechos que tratam do assunto:
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.
A fim de ajudar os seus Membros a melhorar a eficcia dos seus esforos de execuo
e de alcanar um equilbrio entre o controle e a facilitao, a Organizao Mundial das
Alfndegas desenvolveu abrangentes programas de assistncia tcnica e treinamento.
The WCOs 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.
Portanto, o programa de Controle e Execuo da OMA tem como objetivo promover
prticas de execuo eficazes e incentivar a cooperao entre os seus membros e com
os vrios parceiros competentes e investidores.
33

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Qual o objetivo da OMA?

Melhorar o controle aduaneiro via
promoo de prticas eficazes de fiscalizao (promote effective

enforcement practices) - para isso deve haver treinamento, segundo o pargrafo
anterior - e
incentivo cooperao (encourage co-operation).

Letra B.
34

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PROVA 2
Sugiro que imprimam as provas e criem o banco de provas
Banco de provas
PROVA
MPOG
Cargo: Especialista em Polticas Pblicas
Banca: ESAF
Ano: 2013
Questions 21 to 26 refer to the text below:

Why Some State Immigration Laws are Welcoming but Others
are Downright Hostile
1. Immigration policy reform has become a topic of almost daily
national debate. Businesses, consumers, employers, labor unions, law
enforcement officers, higher education officials, and not to mention
immigrants themselves, all have something at stake in immigration
policy reform. All of the recent discussion of immigration policy at the
national level makes it easy to forget that significant changes have
already been made in immigration policy at the state level, many of
which will likely affect the policy discourse and the nature of any policy
changes at the national level. As the nation considers how to move
forward with immigration policy reform, we should first understand
how we got to this point. What has shaped immigration policy changes
at the state level in the last decade?
2. Using an analysis of all 50 states, James Monogan, a political
scientist at the University of Georgia, finds that immigration policy is
affected most by legislative professionalism, electoral ideology, state
wealth, and change in the foreignborn population. Specifically, the
more professional a legislature is, the more likely they are to enact
welcoming laws toward immigrants, which Monogan suggests is likely
because career politicians in these legislatures are more concerned
with their future electoral prospects than those in less professional
legislatures. In other words, state legislators are mindful of how
35

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opponents could garner votes in the next election and they consider
this when voting on immigration policy. Not surprisingly, states with a
more liberal electorate are more likely to take a welcoming stance on
immigration policy, suggesting that policy makers are somewhat
responsive to public opinion. Economics and demographics also play a
role, as states with a higher per capita gross state product tend to
pass more welcoming laws towards immigrants while states
experiencing an increase in the foreign-born population tend to pass
policies that are more hostile towards immigrants.
3. These results are quite interesting as they suggest that immigration
policy is a function of the professional nature of a states legislature,
public opinion in the state, overall state economic conditions, and state
demographics. Monogans results offer a clear picture of how states
have chosen to make changes to immigration policy over the last
decade in the face of federal inaction.
(Source: Jennifer Connolly, in Journal of Public Policy, May 20th, 2013,
adapted)
21- In the text above, the author posits that

a) the federal government always has the last say on immigration
laws.
b) decisions taken at state level should overrule federal legislation.
c) wealthier states are always more lenient towards immigration.
d) state-level laws may impact the design of national immigration
policy.
e) immigration laws concern only immigrants themselves and their
families.
22- The purpose of the text is to advocate greater

a) attention to what determines immigration policy in the first place.
b) professionalism of state legislators and law enforcement officers.
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c) liberalization of immigration in states with large foreign-born

populations.
d) control of immigrant flows in the wealthier parts of the country.
e) initiative by the federation to discourage states from enacting
arbitrary laws.
23- The reason why legislative professionalism has a bearing

on immigration laws
a) is still the object of ongoing studies by James Monogan.
b) relates to the need to garner the support of the electorate.
c) is unfathomable and varies widely from state to state.
d) can only be established when the legislator is foreign born.
e) goes hand in hand with the educational level of voters.
24- Ms. Connolly suggests that politicians are attuned to their
electorate because they
a) toe the line of the federal government only when it helps develop
their states.
b) respond promptly to economic and demographic developments in
their states.
c) are hostile towards immigrants when public opinion condones
immigration.
d) project how future developments can impact their chances at reelection.
e) create more welcoming immigration policies where voters are liberal
minded.
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25- 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.
26- The author wraps up the text by

a) dismissing Monogans findings.
b) going over the main points made.
c) suggesting an alternative course of action.
d) criticizing state-level policies.
e) commending federal initiatives.
A cooling consensus
Global warming has slowed. The rate of warming over the past 15
years has been lower than that of the preceding 20 years. There is no
serious doubt that our planet continues to heat, but it has heated less
than most climate scientists had predicted. Nate Cohn of the New
Republic reports: "Since 1998, the warmest year of the twentieth
century, temperatures have not kept up with computer models that
seemed to project steady warming; theyre perilously close to falling
beneath even the lowest projections".
Mr Cohn does his best to affirm that the urgent necessity of acting to
retard warming has not abated, as does Brad Plumer of the
Washington Post, as does this newspaper. But there's no way around
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the fact that this reprieve for the planet is bad news for proponents of
policies, such as carbon taxes and emissions treaties, meant to slow
warming by moderating the release of greenhouse gases. The reality is
that the already meagre prospects of these policies, in America at
least, will be devastated if temperatures do fall outside the lower
bound of the projections that environmentalists have used to create a
panicked sense of emergency. Whether or not dramatic climate-policy
interventions remain advisable, they will become harder, if not
impossible, to sell to the public, which will feel, not unreasonably, that
the scientific and media establishment has cried wolf.
(Source: The Economist, June 20th, 2013)
27- The text starts by citing data revealing that

a) the planet has not been getting warmer in the past 15 years.
b) average temperatures are lower now than they were 20 years ago.
c) the rate of temperature rises has eased off in recent years.
d) 20 years ago temperatures were significantly higher.
e) in the past 15 years temperatures have leveled off.
39

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TRADUO
Questions 21 to 26 refer to the text below:
Questes 21 a 26 referem-se ao texto abaixo:
Why Some State Immigration Laws are Welcoming but Others
are Downright Hostile
Por que algumas Leis de Imigrao de alguns estados so acolhedoras
mas outras so claramente hostis
1. Immigration policy reform has become a topic of almost daily
national debate. Businesses, consumers, employers, labor unions, law
enforcement officers, higher education officials, and not to mention
immigrants themselves, all have something at stake in immigration
policy reform. All of the recent discussion of immigration policy at the
national level makes it easy to forget that significant changes have
already been made in immigration policy at the state level, many of
which will likely affect the policy discourse and the nature of any policy
changes at the national level. As the nation considers how to move
forward with immigration policy reform, we should first understand
how we got to this point. What has shaped immigration policy changes
at the state level in the last decade?
1. A reforma da poltica de imigrao se tornou um tema de debate
nacional quase que dirio. As empresas, os consumidores, os
empregadores, os sindicatos, os agentes policiais, funcionrios de
ensino superior, e para no mencionar os prprios imigrantes, todos
tm algo em jogo na reforma das polticas de imigrao. Toda a
discusso recente sobre a poltica de imigrao a nvel nacional faz
com que seja fcil esquecer que mudanas significativas j foram
feitas na poltica de imigrao em nvel estadual, muitas das quais
provavelmente afetaro o discurso poltico e a natureza de quaisquer
mudanas de polticas a nvel nacional. Enquanto o pas considera
como avanar com a reforma da poltica de imigrao, devemos
primeiro entender como chegamos a este ponto. O que moldou as
mudanas na poltica de imigrao em nvel estadual na ltima
dcada?
2. Using an analysis of all 50 states, James Monogan, a political
scientist at the University of Georgia, finds that immigration policy is
affected most by legislative professionalism, electoral ideology, state
wealth, and change in the foreign born population. Specifically, the
more professional a legislature is, the more likely they are to enact
40

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welcoming laws toward immigrants, which Monogan suggests is likely

because career politicians in these legislatures are more concerned
with their future electoral prospects than those in less professional
legislatures. In other words, state legislators are mindful of how
opponents could garner votes in the next election and they consider
this when voting on immigration policy. Not surprisingly, states with a
more liberal electorate are more likely to take a welcoming stance on
immigration policy, suggesting that policy makers are somewhat
responsive to public opinion. Economics and demographics also play a
role, as states with a higher per capita gross state product tend to
pass more welcoming laws towards immigrants while states
experiencing an increase in the foreign-born population tend to pass
policies that are more hostile towards immigrants.
2. Utilizando uma anlise de todos os 50 estados, James Monogan,
cientista poltico da Universidade de Georgia, considera que a poltica
de imigrao mais afetada pelo profissionalismo legislativo, pela
ideologia eleitoral, riqueza do estado, e pelas alteraes na populao
de origem estrangeira. Especificamente, quanto mais profissional
uma legislatura, mais provvel aprovarem leis simpticas aos
imigrantes, o que Monogan sugere ser provvel porque os polticos de
carreira nestas legislaturas esto mais preocupados com as suas
futuras perspectivas eleitorais do que aqueles em legislaturas menos
profissionais. Em outras palavras, os legisladores estaduais esto
conscientes de como adversrios poderiam angariar votos na prxima
eleio e eles consideram isto quando votam sobre a poltica de
imigrao. No surpreendentemente, os Estados com um eleitorado
mais liberal so mais propensos a tomar uma posio de boas-vindas
na poltica de imigrao, o que sugere que os decisores polticos so
de alguma forma sensveis opinio pblica. Economia e demografia
tambm desempenham um papel, visto que estados com maior
produto bruto per capita tendem a aprovar leis mais simpticas aos
imigrantes enquanto os estados que sofreram um aumento na
populao de estrangeiros tendem a aprovar polticas mais hostis aos
imigrantes.
3. These results are quite interesting as they suggest that immigration
policy is a function of the professional nature of a states legislature,
public opinion in the state, overall state economic conditions, and state
demographics. Monogans results offer a clear picture of how states
have chosen to make changes to immigration policy over the last
decade in the face of federal inaction.
3. Estes resultados so bastante interessantes visto que sugerem que
a poltica de imigrao uma funo da natureza profissional da
legislatura de um estado, da opinio pblica no estado, das condies
41

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gerais econmicas estaduais, e da demografia do estado. Os

resultados de Monogan oferecem uma imagem clara de como os
estados optaram por fazer alteraes na poltica de imigrao na
ltima dcada em face da falta de ao federal.
(Source: Jennifer Connolly, in Journal of Public Policy, May 20th, 2013, adapted)
21- In the text above, the author posits that

No texto acima, o autor postula que
a) the federal government always has the last say on immigration
laws.
o governo federal tem sempre a ltima palavra sobre as leis de
imigrao.
b) decisions taken at state level should overrule federal legislation.
as decises tomadas a nvel estadual devem se sobrepor legislao
federal.
c) wealthier states are always more lenient towards immigration.
estados mais ricos so sempre mais brandos em relao imigrao.
d) state-level laws may impact the design of national
immigration policy.
as leis a nvel de estado podem ter impacto na concepo da poltica
nacional de imigrao.
e) immigration laws concern only immigrants themselves and their
families.
as leis de imigrao dizem respeito apenas aos imigrantes e suas
famlias.
Letra A Errada. Extrapolao. O texto no diz que o governo federal tem
a ltima palavra (last say) quando o assunto so as leis de imigrao
(immigration laws). Inclusive, nos informa que mudanas significativas
(significant changes) j foram feitas na poltica de imigrao (immigration
policy) em nvel estadual (state level) e que muitas delas (many of which)
provavelmente afetaro (will likely affect) o discurso poltico (policy
discourse) e a natureza (nature) de quaisquer mudanas de polticas de
imigrao a nvel nacional (at the national level).
42

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Letra B Errada. Extrapolao. O texto no faz essa afirmao. Apenas diz

que diante da falta de ao federal (federal inaction), os estados criaram
suas prprias polticas de imigrao (immigration policy). Contudo, nada foi
dito sobre leis de nvel estadual (state level) se sobreporem (overrule)
legislao federal (federal legislation).
Letra C Errada. Extrapolao. O que a autora nos informa que estados
com maior (higher) produto bruto per capita (per capita gross state
product) tendem (tend) a aprovar (to pass) leis mais simpticas (welcoming
laws) aos imigrantes. Notem que a palavra-chave aqui TENDEM. A
assertiva extrapola o texto ao dizer que estados mais ricos so sempre
(always) mais brandos (lenient) em relao imigrao.
Letra D Correta.
All of the recent discussion of immigration policy at the national level makes it easy to
forget that significant changes have already been made in immigration policy at the
state level, many of which will likely affect the policy discourse and the nature of any
policy changes at the national level.
Toda a discusso recente sobre a poltica de imigrao a nvel nacional faz com que
seja fcil esquecer que mudanas significativas j foram feitas na poltica de imigrao
em nvel estadual, muitas dos quais provavelmente afetaro o discurso poltico e a
natureza de quaisquer mudanas de polticas a nvel nacional.
significant changes have already been made in immigration policy at the state
level
mudanas significativas j foram feitas na poltica de imigrao em nvel estadual
=
state-level laws
as leis a nvel de estado
many of which will likely affect the policy discourse and the nature of any policy
changes at the national level.
muitas dos quais provavelmente afetaro o discurso poltico e a natureza de
quaisquer mudanas de polticas a nvel nacional.
=
may impact the design of national immigration policy.
podem ter impacto na concepo da poltica nacional de imigrao.
Ateno ao uso do modal MAY, que indica possibilidade, que expressa

pelo advrbio likely.
43

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Letra E Errada. Reduo. O texto afirma que as leis de imigrao

(immigration laws) dizem respeito aos:
businesses
consumers
employers
labor unions
law enforcement officers
higher education officials
immigrants themselves
ao informar que todos os citados tm algo em jogo (at stake) na reforma

das polticas de imigrao. Assim, incorreto afirmar que tais leis dizem
respeito apenas aos imigrantes e suas famlias (immigrants themselves and
their families).
22- The purpose of the text is to advocate greater

O objetivo do texto a advogar uma maior
a) attention to what determines immigration policy in the first
place.
ateno ao que determina a poltica de imigrao em primeiro lugar.
b) professionalism of state legislators and law enforcement officers.
profissionalismo dos legisladores estaduais e agentes da lei.
c) liberalization of immigration in states with large foreign-born
populations.
a liberalizao da imigrao em estados com grandes populaes de
origem estrangeira.
d) control of immigrant flows in the wealthier parts of the country.
o controle de fluxos de imigrao nas regies mais ricas do pas.
e) initiative by the federation to discourage states from enacting
arbitrary laws.
iniciativa da federao para dissuadir os Estados de promulgar leis
arbitrrias.
44

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A resposta para esse tipo de pergunta est sempre no ttulo e no primeiro

pargrafo, visto que qualquer texto dissertativo tem como regra a
apresentao do tema central logo em seu incio. No caso, o prprio ttulo
j responde questo.
Se a autora inicia o texto perguntando por que (why) algumas leis de

imigrao (state immigration laws) de alguns estados so acolhedoras
(welcoming), mas outras so claramente hostis (downright hostile), fica
claro que o objetivo (purpose) do texto advogar (to advocate) maior
(greater) ateno ao que determina a poltica de imigrao (immigration
policy) em primeiro lugar (in the first place).
J no desenvolvimento do texto no segundo pargrafo - a autora refora
essa ideia ao citar os itens que afetam (affect) a poltica de imigrao
(immigration policy). Demais assertivas no constam no texto. Letra A.
23- The reason why legislative professionalism has a bearing

on immigration laws
A razo pela qual profissionalismo legislativo tem uma influncia sobre
as leis de imigrao
a) is still the object of ongoing studies by James Monogan.
ainda objeto de estudos em curso por James Monogan.
b) relates to the need to garner the support of the electorate.
relaciona-se com a necessidade de obter o apoio do eleitorado.
c) is unfathomable and varies widely from state to state.
insondvel e varia muito de estado para estado.
d) can only be established when the legislator is foreign born.
s pode ser estabelecida quando o legislador estrangeiro.
e) goes hand in hand with the educational level of voters.
anda de mos dadas com o nvel de escolaridade dos eleitores.
45

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Specifically, the more professional a legislature is, the more likely they are to enact
welcoming laws toward immigrants, which Monogan suggests is likely because career
politicians in these legislatures are more concerned with their future electoral prospects
than those in less professional legislatures. In other words, state legislators are mindful
of how opponents could garner votes in the next election and they consider this when
voting on immigration policy.
Especificamente, quanto mais profissional uma legislatura, mais provvel
aprovarem leis simpticas aos imigrantes, o que Monogan sugere ser provvel porque
os polticos de carreira nestas legislaturas esto mais preocupados com as suas futuras
perspectivas eleitorais do que aqueles em legislaturas menos profissionais. Em outras
palavras, os legisladores estaduais esto conscientes de como adversrios poderiam
angariar votos na prxima eleio e eles consideram isto quando votam sobre a poltica
de imigrao.
Se os legisladores estaduais (state legislators) mais profissionais (more

professional), ou seja, polticos de carreira (career politicians), esto
conscientes (mindful) de como adversrios (opponents) poderiam angariar
votos (garner votes) em funo do tratamento dado por eles poltica de
imigrao (immigration policy), podemos entender que a razo pela qual o
profissionalismo legislativo tem uma influncia sobre as leis de imigrao
que o tratamento s leis de imigrao relaciona-se com a necessidade
(need) de obter (to garner) o apoio (support) do eleitorado (electorate).
Demais assertivas no constam no texto. Letra B.
24- Ms. Connolly suggests that politicians are attuned to their

electorate because they
Ms. Connolly sugere que os polticos esto em sintonia com o seu
eleitorado, porque eles
a) toe the line of the federal government only when it helps develop
their states.
seguem a linha do governo federal somente quando ele ajuda a
desenvolver seus estados.
b) respond promptly to economic and demographic developments in
their states.
respondem prontamente evoluo econmica e demogrfica em seus
estados.
46

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c) are hostile towards immigrants when public opinion condones

immigration.
so hostis com os imigrantes quando a opinio pblica aprova a
imigrao.
d) project how future developments can impact their chances at reelection.
projetam como desenvolvimentos futuros podem impactar suas
chances de reeleio.
e) create more welcoming immigration policies where voters
are liberal minded.
criam polticas de imigrao mais acolhedoras onde os eleitores so de
mente liberal.
Not surprisingly, states with a more liberal electorate are more likely to take a
welcoming stance on immigration policy, suggesting that policy makers are somewhat
responsive to public opinion.
No surpreendentemente, os Estados com um eleitorado mais liberal so mais
propensos a tomar uma posio de boas-vindas na poltica de imigrao, o que sugere
que os decisores polticos so de alguma forma sensveis opinio pblica.
A autora nos informa que os decisores polticos (policy makers/ politicians)

so de alguma forma sensveis (responsive) opinio pblica (public
opinion) ou seja esto em sintonia (attuned) com o seu eleitorado,
porque em estados com eleitores mais liberais (liberal electorate/ voters are
liberal minded) pos polticos tendem a tomar uma posio de boas-vindas
(take a welcoming stance) na poltica de imigrao (immigration policy).
Em outras palavras, criam (create) polticas de imigrao mais acolhedoras
(welcoming immigration policies) onde os eleitores so de mente liberal
(voters are liberal minded). Letra E.
47

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25- Regarding the language underlined in the text, it can be

said that
Em relao linguagem sublinhada no texto, pode-se dizer que
a) officers and officials are interchangeable.
"oficiais" e "funcionrios" so intercambiveis.
b) stake is the American spelling for the word steak.
"jogo" a grafia americana para a palavra "bife".
c) shaped could be replaced by molded.
"em forma de" poderia ser substitudo por "moldado".
d) while places emphasis on duration.
"enquanto" d nfase durao.
e) in the face of means the same as in lieu of.
"em face de" significa o mesmo que "em vez de".
ANULADA. O enunciado da questo fala em palavras sublinhadas,
mas no texto da prova nenhuma palavra estava sublinhada.
26- The author wraps up the text by

O autor termina o texto
a) dismissing Monogans findings.
negando as descobertas de Monogan.
b) going over the main points made.
repassando os principais pontos apresentados.
c) suggesting an alternative course of action.
sugerindo um curso de ao alternativo.
d) criticizing state-level policies.
criticando as polticas estaduais.
e) commending federal initiatives.
elogiando as iniciativas federais.
48

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Vamos analisar ltimo pargrafo do texto:

3. These results are quite interesting as they suggest that immigration policy is a
function of the professional nature of a states legislature, public opinion in the state,
overall state economic conditions, and state demographics. Monogans results offer a
clear picture of how states have chosen to make changes to immigration policy over
the last decade in the face of federal inaction.
3. Estes resultados so bastante interessantes visto que sugerem que a poltica de
imigrao uma funo da natureza profissional da legislatura de um estado, da
opinio pblica no estado, das condies gerais econmicas estaduais, e da demografia
do estado. Os resultados de Monogan oferecem uma imagem clara de como os estados
optaram por fazer alteraes na poltica de imigrao na ltima dcada em face da falta
de ao federal.
Letra A Errada. Contradio. A autora diz que os resultados da Monogan

oferecem uma imagem clara (clear picture) de como os estados optaram
(have chosen) por fazer alteraes (to make chenges) na poltica de
imigrao.
Letra B Correta. Ateno ao phrasal verb TO GO OVER:
Revisar
Rever
Examinar
Relembrar
Repetir
Notem que no ltimo pargrafo a autora repassa as influncias poltica de

imigrao explicadas no segundo pargrafo:
professional nature of a states legislature

public opinion in the state
overall state economic conditions
state demographics
Letra C Errada. Contradio. O texto termina com reforo do que foi

apresentado anteriormente. A autora no sugere um curso de ao
alternativo (alternative course of action).
Letra D Errada. Em nenhum momento a autora critica (criticize) as
polticas estaduais (state-level policies). Apenas informa que foram criadas
diante da falta de ao federal e explica em que tais polticas foram
baseadas.
Letra E Errada. Contradio. O texto fala da falta de ao federal (federal
inaction). No elogia (commending) iniciativas federais (federal initiatives).
49

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A cooling consensus
Um consenso refrescante
Global warming has slowed. The rate of warming over the past 15
years has been lower than that of the preceding 20 years. There is no
serious doubt that our planet continues to heat, but it has heated less
than most climate scientists had predicted. Nate Cohn of the New
Republic reports: "Since 1998, the warmest year of the twentieth
century, temperatures have not kept up with computer models that
seemed to project steady warming; theyre perilously close to falling
beneath even the lowest projections".
O aquecimento global tem desacelerado. A taxa de aquecimento ao
longo dos ltimos 15 anos tem sido menor do que a dos 20 anos
anteriores. No h dvida sria de que o nosso planeta continua a
aquecer, mas tem aquecido menos do que a maioria dos cientistas
climticos tinham previsto. Nate Cohn da Nova Repblica relata:
"Desde 1998, o ano mais quente do sculo XX, as temperaturas no
acompanharam os modelos de computador que pareciam projetar o
aquecimento constante; elas esto perigosamente perto de cair abaixo
at mesmo das mais baixas projees".
Mr Cohn does his best to affirm that the urgent necessity of acting to
retard warming has not abated, as does Brad Plumer of the
Washington Post, as does this newspaper. But there's no way around
the fact that this reprieve for the planet is bad news for proponents of
policies, such as carbon taxes and emissions treaties, meant to slow
warming by moderating the release of greenhouse gases. The reality is
that the already meagre prospects of these policies, in America at
least, will be devastated if temperatures do fall outside the lower
bound of the projections that environmentalists have used to create a
panicked sense of emergency. Whether or not dramatic climate-policy
interventions remain advisable, they will become harder, if not
impossible, to sell to the public, which will feel, not unreasonably, that
the scientific and media establishment has cried wolf.
O senhor Cohn faz o seu melhor para afirmar que a necessidade
urgente de agir para retardar o aquecimento no diminuiu, assim
como Brad Plumer do Washington Post, e como faz este jornal. Mas
no h como contornar o fato de que este indulto para o planeta
uma m notcia para os defensores de polticas, tais como impostos
sobre o carbono e tratados de emisses, destinados a diminuir o
aquecimento moderando a liberao de gases de efeito estufa. A
realidade que as perspectivas j parcas destas polticas, na Amrica
pelo menos, sero devastadas se as temperaturas carem fora do
50

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limite inferior das projees que os ambientalistas tm usado para

criar uma sensao de pnico de emergncia. Mesmo que intervenes
dramticas de poltica climtica permanecem aconselhveis, elas vo
se tornar mais difceis, se no impossveis, de serem vendidas ao
pblico, que vai sentir, no injustificadamente, que a cincia e a mdia
criaram um mito.
(Source: The Economist, June 20th, 2013)
27- The text starts by citing data revealing that

O texto comea citando dados que relevam que
a) the planet has not been getting warmer in the past 15 years.
o planeta no foi ficando mais quente nos ltimos 15 anos.
b) average temperatures are lower now than they were 20 years ago.
as temperaturas mdias so mais baixas do que eram h 20 anos.
c) the rate of temperature rises has eased off in recent years.
a taxa de aumento das temperaturas tem abrandado nos ltimos anos.
d) 20 years ago temperatures were significantly higher.
h 20 anos as temperaturas foram significativamente maiores.
e) in the past 15 years temperatures have leveled off.
nos ltimos 15 anos as temperaturas estabilizaram.
Global warming has slowed. The rate of warming over the past 15 years has been lower
than that of the preceding 20 years. There is no serious doubt that our planet continues
to heat, but it has heated less than most climate scientists had predicted.
O aquecimento global tem desacelerado. A taxa de aquecimento ao longo dos ltimos
15 anos tem sido menor do que a dos 20 anos anteriores. No h dvida sria de que o
nosso planeta continua a aquecer, mas tem aquecido menos do que a maioria dos
cientistas climticos tinham previsto.
Letra A Errada. Contradio. O planeta tem esquentado (getting warmer)

nos ltimos 15 anos, mas menos do que o esperado.
Letra B Errada. Contradio. O que menor nos ltimos 15 anos a
velocidade com que o planeta tem esquentado em relao aos 20 anos
anteriores. Contudo, o aquecimento continuou. Logo, as temperaturas
mdias (average temperatures) agora (now) so mais altas do que h 20
anos atrs (20 years ago).
51

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Letra C Correta. Apesar das temperaturas estarem aumentando ao longo

dos anos, a taxa de aumento (rate of temperature rises) tem sido menor
que o a dos 20 anos anteriores. Ou seja, a taxa tem abrandado (has eased
off) nos ltimos anos (in recent years).
Letra D Errada. Contradio. Vide explicao na letra B.
Letra E Errada. Contradio. O autor afirma que nos ltimos 15 anos (in
the past 15 years) as temperaturas aumentaram, mesmo que mais
lentamente do que o previsto. Assim, errado afirmar que as temperaturas
estabilizaram (have leveled off).
52

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REPORTAGEM
Banco de Textos
Texto retirado do site www.washingtonpost.com

Parte 2
For the families, in an ideal world, it would not be finding a wing

fragment, but it would be finding bodies, she said. So much of our
grieving process involves physicality seeing a body in a coffin.
Without that, it is very hard to start the grieving process. Without that,
families will always hold on to some sort of hope that their loved ones
are sitting on an island somewhere.
The wing piece was found last week by a crew cleaning debris from a
rocky, little-used beach on Reunion Island, a French possession that is
closer to Africa than the search area off Australia.
Flight 370 went radically off course en route from Kuala Lumpur to
Beijing on March 8, 2014, vanishing from radar screens and ending
radio contact. Investigators used satellite echoes and other means to
surmise that it flew to a remote area roughly 1,000 miles off the
western coast of Australia before crashing into the sea.
The search largely has been shut down recently as seas became more
rambunctious during the winter months in the Southern Hemisphere.
But it will resume with vigor renewed by finding the wing fragment
when spring arrives.
The search area lies almost 3,000 miles to the east of Reunion Island
and would be considered enormous to search even if it were a piece of
dry land without tree cover. But most of the plane is believed to be
sitting 1 1/2 to 2 1 / 2 miles below the ocean surface, likely nestled
somewhere in a jagged undersea mountain region. That underwater
terrain is known as the Southeast Indian Ridge, a portion of an
underwater mountain chain that spans the globe, and the terrain has
53

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been likened in stature to the Appalachian mountain range in the

United States.
The search area has been expanded to nearly the size of South
Dakota. Although searchers have numerous tools, two of the most
effective sonar towed from a ship and unmanned mini-submarines
move at about the speed of a Roomba vacuum cleaner, capable of
scouring only tiny sections of the sea floor each day.
When they announced the search area expansion in June, Australian
officials who are leading the hunt said in the absence of credible new
information that leads to the identification of a specific location of the
aircraft, it wouldnt be changed.
The Australian coordinating the search, Martin Dolan, confirmed
Monday that discovery of the wing fragment would not change the
search area.
54

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TRADUO
For the families, in an ideal world, it would not be finding a wing
fragment, but it would be finding bodies, she said. So much of our
grieving process involves physicality seeing a body in a coffin.
Without that, it is very hard to start the grieving process. Without that,
families will always hold on to some sort of hope that their loved ones
are sitting on an island somewhere.
"Para as famlias, em um mundo ideal, no seria encontrar um
fragmento de asa, mas sim encontrar corpos", disse ela. "Muito do
nosso processo de luto envolve fisicalidade ver um corpo em um
caixo. Sem isso, muito difcil iniciar o processo de luto. Sem isso, as
famlias vo sempre se agarrar a algum tipo de esperana de que seus
entes queridos esto sentados em uma ilha em algum lugar."
The wing piece was found last week by a crew cleaning debris from a
rocky, little-used beach on Reunion Island, a French possession that is
closer to Africa than the search area off Australia.
O pedao da asas foi encontrado na semana passada por uma equipe
que limpava detritos de uma praia rochosa, pouco usada na Ilha da
Reunio, uma propriedade francesa que est mais perto da frica do
que da rea de busca fora da Austrlia.
Flight 370 went radically off course en route from Kuala Lumpur to
Beijing on March 8, 2014, vanishing from radar screens and ending
radio contact. Investigators used satellite echoes and other means to
surmise that it flew to a remote area roughly 1,000 miles off the
western coast of Australia before crashing into the sea.
O voo 370 saiu radicalmente do curso em rota de Kuala Lumpur para
Pequim em 08 de maro de 2014, desaparecendo das telas dos
radares e terminando o contato de rdio. Investigadores usaram ecos
de radar gerados por satlite e outros meios para supor que ele voou
para uma rea remota cerca de 1.000 milhas ao largo da costa
ocidental da Austrlia antes de cair no mar.
The search largely has been shut down recently as seas became more
rambunctious during the winter months in the Southern Hemisphere.
But it will resume with vigor renewed by finding the wing fragment
when spring arrives.
Grande parte da busca foi finalizada recentemente j que os mares
tornaram-se mais revoltos durante os meses de inverno no Hemisfrio
55

Aula 01
Sul. Mas ela retornar com vigor renovado aps encontrar o fragmento
de asa quando a primavera chegar.
The search area lies almost 3,000 miles to the east of Reunion Island
and would be considered enormous to search even if it were a piece of
dry land without tree cover. But most of the plane is believed to be
sitting 1 1/2 to 2 1 / 2 miles below the ocean surface, likely nestled
somewhere in a jagged undersea mountain region. That underwater
terrain is known as the Southeast Indian Ridge, a portion of an
underwater mountain chain that spans the globe, and the terrain has
been likened in stature to the Appalachian mountain range in the
United States.
A rea de busca encontra-se quase 3.000 milhas ao leste da Ilha da Reunio
e seria considerada enorme para buscas mesmo que fosse um pedao de
terra seca sem cobertura arbrea. Mas acredita-se que grande parte do avio
esteja de 1 1/2 a 2 1/2 milhas abaixo da superfcie do oceano, situado
provavelmente em algum lugar em uma regio de montanha submarina
irregular. Esse terreno subaqutico conhecido como a Cordilheira Sudeste
Indiana, uma parte de uma cadeia de montanhas submarina que abrange o
mundo inteiro, e o terreno tem sido comparado em altura com a Cordilheira
dos Apalaches, nos Estados Unidos.
The search area has been expanded to nearly the size of South Dakota.
Although searchers have numerous tools, two of the most effective sonar
towed from a ship and unmanned mini-submarines move at about the
speed of a Roomba vacuum cleaner, capable of scouring only tiny sections of
the sea floor each day.
A rea de busca se expandiu para quase o tamanho de Dakota do Sul.
Embora pesquisadores tenham inmeras ferramentas, duas das mais
eficazes - um sonar rebocado por um navio e mini-submarinos no tripulados
movem-se com a velocidade similar a de um aspirador de p Roomba,
capazes de vasculhar apenas pequenas sees do fundo do mar a cada dia.
When they announced the search area expansion in June, Australian officials
who are leading the hunt said in the absence of credible new information
that leads to the identification of a specific location of the aircraft, it
wouldnt be changed.
Quando eles anunciaram a expanso da rea de busca em junho, as
autoridades australianas que esto liderando a caa disseram que "na
ausncia de novas informaes crveis que levem identificao de um local
especfico da aeronave," ela no seria alterada.
The Australian coordinating the search, Martin Dolan, confirmed Monday that
discovery of the wing fragment would not change the search area.
O australiano que coordena a busca, Martin Dolan, confirmou na segunda
que a descoberta do fragmento de asa no mudaria a rea de busca.
56

Aula 01
VOCABULRIO DA REPORTAGEM
absence
aircraft
beach
below the ocean surface
body
capable
close
coast
coffin
credible
crew
discovery
dry land
effective
globe
grieving process
hard
hope
hunt
island
jagged
little-used
loved ones
mountain chain / mountain range
mountain region
new
officials
physicality
rambunctious
remote area
renewed
rocky
sea
sea floor
search area
ship
size
ausncia, falta
aeronave
praia
abaixo da superfcie do oceano
corpo
capaz
perto
costa
caixo
crvel, digno de confiana
equipe
descoberta
terra seca
eficaz
mundo, globo
processo de luto
difcil
esperana
caada
ilha
irregular, denteado
pouco usada
entes queridos
cordilheira, cadeia de montanhas
regio de montanha
novo
autoridades
fisicalidade
revolto, bravio, violento
rea remota
renovado
rochoso
mar
fundo do mar
rea de busca
navio
tamanho
57

Aula 01
sonar
speed
spring
stature
submarine
tiny
tool
tree cover
undersea
underwater terrain
vacuum cleaner
winter
world
sonar
velocidade
primavera
altura
submarino
pequeno, minsculo
ferramenta
cobertura arbrea
submarino
terreno subaqutico
aspirador de p
inverno
mundo
Verbos, expresses idiomticas e verbos frasais
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
announce
arrive
believe
change
clean
confirm
coordenate
crash
expand
find
fly
hold on to
know
lead
lead to
nestle
resume
scour
shut down
sit
span
surmise
tow
vanish
anunciar
chegar
acreditar
mudar
limpar
confirmar
coordenar
cair, bater, acidentar-se
expandir
encontrar
voar
agarrar-se a algo
saber
liderar
levar a algo
aninhar-se, abrigar-se
reiniciar, retomar
vasculhar
encerrar, desligar
sentar-se
abranger
supor
rebocar
desaparecer
58

Aula 01
VOCABULRIO TCNICO PRINCIPAL EXTRADO DA REPORTAGEM

debris
en route
flight
off course
plane
radar screens
radio contact
satellite echoes
unmanned
wing fragment
wing piece
detritos, destroos
em rota
voo
fora de curso
avio
telas dos radares
contato de rdio
ecos
de radar
por satlite
no tripulado
fragmento de asa
pedao da asa
gerados
59

Aula 01
VOCABULRIO DA AULA
Banco de vocabulrio
a far cry
accusations
activities
actor
administration
advice
advisable
against
allegations
allied
amount
analysis
Appellate Court
approval rating
arbitrary laws
arms
at stake
attire
attorneys
attuned
audience
average
awareness
bad news
balance
bankruptcy
beloved
best
bills
board
border areas
bound
box office
broadest sense
budgets
businesses
cable
muito longe de
acusaes
atividades
ator
administrao
conselho
aconselhvel
contra
alegaes
aliado
montante
anlise
Tribunal de Apelao
ndice de aprovao
leis arbitrrias
armas
em jogo
vesturio
procuradores
em sintonia
pblico
mdia
conscincia
ms notcias
equilbrio
falncia
amado
melhor
contas
Conselho
reas de fronteira
limite, fronteira
bilheteria
sentido mais amplo
oramento
empresas
telegrama
60

Aula 01
carbon
career politicians
chairwoman
changes
check
Chief Counsel
citizens
clear
climate
close
collection
comedian
commentator
commercial fraud
compliance
conglomerate
consecutive
consensus
consent
conservative
consumers
content
contract
cooling
copyright
counterfeiting
country
course of action
creators
criminal tax
critic
customs enforcement
daily
dark
database
dead
deal
decade
demographics
dependents
design
diplomatic
discharging
ditto
doubt
downright
carbono
polticos de carreira
presidenta
mudanas
cheque
Conselheiro Chefe
cidados
claro, evidente
clima
perto
recolhimento
comediante
comentarista
fraude comercial
cumprimento
conglomerado
consecutivo
consenso
consentimento
conservador
consumidores
contedo
contrato
refrescante, resfriamento
direito autoral
falsificao
pas
curso de ao
criadores
imposto criminal
crtico
fiscalizao aduaneira
diariamente
escuro
base de dados
morto
negcio, acordo
dcada
demografia
dependentes
concepo
diplomtico
cumprimento
do mesmo modo, idem
dvida
claro, evidente, manifesto,
61

Aula 01
drafting
dramatic
drop
drug trafficking
during fiscal year
earnings
easy
economics
effectiveness
electoral
emissions treaties
employers
end
endangered
endless
enforcement
environment
environmentalists
evidence
exchange
expenses
export
facilitation
fine
flow
food
foreign
foreign born population
former
friend
function
global warming
greenhouse gases
guffaws
guidance
half
halfway
hard
high
higher education officials
highly taxed goods
high-profile
homegrown
hostile
inequvoco
elaborao
dramtico
queda
trfico de drogas
ano fiscal
ganhos
fcil
economia
eficcia
eleitoral
tratados de emisso
empregadores
fim
ameaado de extino
sem fim
execuo
meio ambiente
ambientalistas
provas, evidncias
intercmbio
gastos, despesas
exportao
facilitao
bem
fluxo
alimentao
estrangeiro
ex, antigo, anterior
amigo
funo
aquecimento global
gases de efeito estufa
gargalhadas
orientao
metade
no meio do caminho
duro, difcil
alto
funcionrios de ensino superior
mercadorias com elevada carga
fiscal
famoso, conhecido
produzido no prprio pas, nacional
hostil
62

Aula 01
ideology
immigrants
immigration laws
immigration policy
in charge
in dispute
in the face of
inaction
income
income tax
increase
influence peddling
infringement
initiative
inquiry
intellectual property
intelligence
interesting
Internal Revenue Code
interpretation
interventions
irregularities
IRS
IRS Commissioner
jail
junk yard
labor unions
law enforcement officers
laws
lawyers
lecture
legal advisor
legislative professionalism
lenient
less
liberal minded
light
likely
litigation
loan
long live
loss
low
main
majority
manager
ideologia
imigrantes
leis de imigrao
poltica de imigrao
responsvel por, no comando
em disputa
em face de
falta de ao
renda, salrio
imposto de renda
aumento
trfico de influncia
violao
iniciativa
inqurito
propriedade intelectual
inteligncia
interessante
Cdigo de Receita Interna
interpretao
intervenes
irregularidades
Receita Federal
Comissrio da Receita Federal
cadeia, priso
ferro velho
sindicatos
agentes policiais
leis
advogados
palestra
assessor jurdico
profissionalismo legislativo
brando
menos
mente liberal
luz
provavelmente
litgio
emprstimo
viva!
perda
baixo
principal
maioria
gerente, administrador
63

Aula 01
mandate
mass destruction
matters
meagre
media
medical care
mindful
Mines and Energy
minister
mission
money laundering
motion picture
music companies
musician
national level
nature
need
neighboring countries
news
newspaper
no way around the fact
nuclear materials
offences
office
often
on all fronts
on behalf of
on-air
ongoing
ordinary
organized crime
other
outlandish
overall
owner
panick
partners
party
penalty
per capita gross state
perilously
pets
pirate
planet
policies
policy discourse
encargo
destruio em massa
questes
parco, escasso
mdia,
cuidados mdicos
consciente
Minas e Energia
ministro
misso
lavagem de dinheiro
filme cinematogrfico
gravadoras
msico
nvel nacional
natureza
necessidade
pases vizinhos
notcia
Jornal impresso
no h como contornar o fato
materiais nucleares
infraes
mandato
com frequncia
em todas as frentes
em favor de, em nome de
no ar, na TV ou rdio
em curso
comum
crime organizado
outro
estranho
global, total
dono
pnico
parceiros
Partido poltico
penalidade
produto bruto per capita
perigosamente
animais de estimao
pirata
planeta
polticas
discurso poltico
64

Aula 01
populist
preceding
preposterous
principles
probe
profit
promptly
property
proponents
proposition
prosecutor
prospects
protection
protge
public opinion
purpose
rate
rats
reading
rebate
reform
release
repression
reprieve
research
responsive
restructuring
risk management
scientists
Seeing Eye dog
Senate
sense
serious
service dogs
single-digit
small
smuggling
spanish
speaker
spot
stakeholders
state
state level
statistics
steady
populista
anteriores
absurdo
princpios
inqurito
lucro
prontamente
propriedade
proponents
proposio
procurador, promotor
perspectivas, possibilidades
proteo
pessoa protegida
opinio pblica
objetivo
taxa
ratos
leitura
abatimento
reforma
lanamento, liberao
represso
indulto, alvio, perdo, prorrogao,
adiamento
pesquisa
responsivo, suscetvel, sensvel a
reestruturao
gesto de risco
cientistas
co-guia
Senado
sensao
srio
ces de servio
de um dgito
pequeno
contrabando
espanhol
o presidente de uma Casa Legislativa
local
investidores
estado
nvel estadual
estatsticas
constante, uniforme, regular
65

Aula 01
strictly
studies
summons
support
surgery
survey
tax accountants
tax burden
Tax Court
tax evaders
tax refund
tax-deductible
taxes
tax-filing season
taxpayers
Town Hall
toxic waste
Treasury General Counsel
treatment
unaware
undecided
unfair
unfathomable
unreasonably
untouched
unusual
value
veterinarian
victim
vociferous
warm
warming
wealth
weapons
week
welcoming
wide range
widely
work
Workers Party
year
year-round
estritamente
estudos
convocao
suporte, apoio
cirurgia
pesquisa, exame
auditores fiscais
carga tributria
Tribunal Fiscal
sonegadores de impostos
reembolso de imposto
dedutveis dos impostos
impostos
temporada de declarao de imposto
contribuintes
prefeitura
resduos txicos
Conselho Geral do Tesouro
tratamento
que no nota, no percebe,
desconhecedor
indeciso
injusto
insondvel
injustificadamente
intocado
incomum
valor
veterinrio
vtima
vociferante, clamoroso, barulhento
quente, aquecido
aquecimento
riqueza
armas
semana
acolhedor
ampla gama
muito, amplamente
trabalho
Partido dos Trabalhadores
ano
acontecimento de 01 ano de durao
66

Aula 01
Verbs
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
abate
achieve
adopt
advocate
affect
affirm
aim
apply
appoint
argue
assert
assist
attack
be charged
be concerned
become
believe
bemoan
burn
choose
claim
close
combat
commend
condone
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
contest
cow
criticize
deduct
defend
delay
deny
depend
devastate
develop
discourage
dismiss
ease
employ
enact
encourage
ensure
abater, diminuir
alcanar
adotar
advogar
afetar
afirmar
visar
aplicar
nomear, designar
argumentar, discutir
afirmar, declarar
ajudar
atacar
ser acusado
preocupar-se
tornar-se
acreditar
lamentar
queimar
escolher
reivindicar
fechar
combater
elogiar
aprovar um comportamento que a
maioria das pessoas acha que est
errado
contestar
intimidar
criticar
deduzir
defender
atrasar
negar
depender
devastar
desenvolver
dissuadir, desencorajar
negar, recusar, repudiar
aliviar
empregar
legalizar, aprovar
encorajar, incentivar
garantir
67

Aula 01
I
J
L
M
N
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
establish
exchange
experience
fail
fall beneath
fall outside
feel
fight
file
find
forget
garner
give
guard
harm
hear
heat
help
impact
improve
joke
litigate
make
mean
moderate
need
offer
oppose
overrule
owe
pass
pay
praise
predict
project
propose
protect
provide
publish
purchase
put
quit
quote
release
remain
report
estabelecer
trocar
experimentar
falhar
cair abaixo
cair fora
sentir
combater
declarar, peticionar
achar, notar, considerar
esquecer
angariar
dar
guardar, vigiar
ferir, prejudicar
escutar
aquecer
ajudar
impactar
melhorar
fazer piada
litigar
fazer
destinar
moderar
precisar
oferecer
opor-se
sobrepor-se
dever, estar em dvida
aprovar
pagar
elogiar
prever
projetar
propor
proteger
prover
publicar
comprar
colocar
deixar, abandonar, ir embora
citar
liberar
permanecer
reportar-se
68

Aula 01
T
U
V
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
require
resent
retard
reverberate
rise
secure
seem
sell
serve
shape
shoot
show
shrink
sink
slow
steal
suffer
suggest
survive
suspect
swell
try
understand
use
vary
void
vote
watch
weigh
win
write
requerer
resentir-se
retardar
ecoar
aumentar, elevar
garantir
parecer
vender
servir
moldar
gravar, filmar, fotografar
mostrar
encolher
afundar
desacelerar
roubar
sofrer
sugerir
sobreviver
suspeitar
inchar
tentar
entender, compreender
usar
variar
anular
votar
assistir
pesar
ganhar, vencer
escrever
Phrasal Verbs
to be dragged in
to
to
to
to
to
to
carry out
ease off
go down
go over
keep up
knock off
ser arrastado para dentro de uma situao

ruim, comear a falar sobre algo que no
est conectado com o que voc est
discutindo e que outras pessoas no querem
falar sobre
levar a cabo
abrandar
cair
repassar, revisar
acompanhar, manter, conservar
deduzir
69

Aula 01
to
to
to
to
to
to
to
to
to
to
level off
look into
make up
move forward
run up
take place
track down
turn down
vote for
wrap up
estabilizar
investigar
criar, inventar
avanar
acumular dvidas
ocorrer
rastrear
recusar
votar a favor
finalizar, terminar
Expresses idiomticas
the last say on
to break the news
to cry wolf
to
to
to
to
get to a point
go hand in hand
have a bearing on
keep at bay
to
to
to
to
keep in business
moonlight
play a role
take a welcoming stance
a ltima palavra sobre

dar uma notcia ruim
mito, continuar a dizer que h problema
quando no h, com o resultado de que as
pessoas no acreditam quando realmente h
um problema
chegar a um ponto
andar de mos dadas
ter influncia sobre
manter longe / impedir que algo grave,
perigoso ou desagradvel afete voc
manter nos negcios
fazer bico, trabalho extra
desempenhar um papel
tomar uma posio de boas-vindas
Bye!
Hugs
Abraos
Teacher Gabriela
70

Aula 01

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TEORIA E QUESTES ANAC

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Conjunes - Palavras ou grupos de palavras que ligam 2 termos em

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Conjunes subordinativas: ligam uma orao subordinada a uma

depois que, logo que

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Conjunes correlativas: Conectam partes da sentena de estrutura

Marcadores de discurso - Palavras ou grupos de palavras que ligam

Para adiantar a vida de todos, afinal, a prova est batendo s

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

according to (in accordance

conforme, de acordo com

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

for example (for instance)

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TEORIA E QUESTES ANAC

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Vamos ao quadro-resumo dos advrbios que mais aparecem em

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Questions 31 through 33 refer to the following text.

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

According to the passage, the IRSs chief legal advisor is

nominated by the IRS Commissioner.

subordinated to the Treasury General Counsel.

responsible for drafting the Internal Revenue Code.

in charge of IRS reform.

32- As described in the text, the mission of attorneys working

advising ordinary citizens on their fiscal responsibilities.

litigating for taxpayers in the Tax Court.

contesting IRS determinations.

reporting directly to the IRS Commissioner.

tracking down tax evaders.

33- During fiscal

turning down over 30,000 appeals by taxpayers.

securing over $6 billion for the State.

winning the majority of litigation cases.

processing most of the cases it received.

voiding 1,606 cases filed by taxpayers.

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Questions 34 through 38 refer to the following text.

www.pontodosconcursos.com.br | Prof. Gabriela Knoblauch

TEORIA E QUESTES ANAC

Sammy and Inky Run Up a Hospital Bill.

Vet Bills Should Be Tax-Deductible.

Are Your Pets Tax Deductions?

The Case for Pets as Dependents.

How to Increase Your Tax Refund.

paying frequent visits to her vets pet.

making loans to her pets veterinary doctor.

assisting her vet financially.