OpenLLM-France/wikimedia huggingface dataset:
# Tax audit representation

Tax audit representation, also called audit defense, is a service in which a tax or legal professional stands in on behalf of a taxpayer (an individual or legal entity) during an Internal Revenue Service (IRS) or state income tax audit.

## Overview

In the United States, during an income tax audit or examination, the IRS and all states allow a taxpayer to have an authorized representative. The representative must be authorized to practice before the IRS or state, and specific credentials are required. The types of representatives who are allowed to represent taxpayers before the IRS in income tax audits include attorneys, certified public accountants, and enrolled agents.
An audit representative develops the strategy used to defend the taxpayer's position. He or she assists the taxpayer in preparing all documents requested by the taxing authority and typically attends all meetings and handles correspondence on behalf of the taxpayer.

## Pre-paid audit representation

While many tax professionals offer audit representation services to their clients, some companies offer pre-paid services. In an August, 1979 article in the Journal of Accountancy, Professors Ray Roberts, CPA and Philip Storrer, CPA proposed the idea of "prepaid tax return audit fees". Addressing the high costs of retaining professional help during an audit, the professors suggested to fellow accountants that they offer their clients the opportunity to prepay audit representation fees for a small amount.
# Hammond Park, Western Australia

Hammond Park is a southern suburb of Perth, Western Australia, located within the City of Cockburn. Hammond Park was previously part of Banjup, and the suburb was created in March 2002. It was named after James Hammond, a pioneer of the Jandakot district who settled there in 1887.

## Education

The three primary schools in Hammond Park are Wattleup East Primary School (planning name) will be built in 2024. Hammond Park Primary School (established 2014) and Hammond Park Catholic Primary School (established 2013). The only secondary school in Hammond Park is Hammond Park Secondary College (established 2020). Hammond Park Secondary College had 175 Year 7 students in 2020 and it is expected to have a full year 7-12 campus by 2025.

## Sport

Hammond Park is home to the Hammond Park Junior Football Club, who currently play at Botany Park.
In early 2021 construction began for the Frankland Park Sports and Community Facility. The multipurpose facility will be built on Frankland Avenue and will include amenities to cater for the Hammond Park Junior Football Club and Melville Braves Baseball Club. The facility will comprise club and function spaces, food and beverage areas, toilets, change rooms, and ablutions (toilets/showers). External sporting facilities will include two fenced, bore-reticulated grass ovals with lighting for AFL use, a baseball batting cage, exercise equipment and a spectator viewing area. A carpark for 151 cars will have shade trees and lighting. Construction of the facility is expected to be completed in early 2022.
# Arthur de Bussières

Arthur de Bussières (January 20, 1877 – May 7, 1913) was a Canadian poet from Montreal, Quebec.

## Life

He was born in Montreal in 1877 to a poor family. There is evidence that his birth name was Arthur Bussières, and that the nobiliary particle "de" was later added as a pen name. He joined the École littéraire de Montréal in 1896 and became a close friend of Émile Nelligan, Charles Gill, Henry Desjardins, Albert Lozeau and Joseph Melançon.
Several of his early poems were published in anthologies edited by Louis Dantin, and later in journals including Le Monde illustré, Le Passe-Temps, L'Avenir, L'Étudiant, La Revue populaire, Les Débats, L'Alliance nationale and Anthologie des poètes canadiens. His writing style was generally labelled as Parnassian, and as most strongly influenced by José-Maria de Heredia. He supported himself primarily as a house painter, according to official sources; after Nelligan was committed to an insane asylum in 1899, Bussières virtually disappeared from the École littéraire, and published only a very small amount of work in the next decade until reemerging in 1910.
He had not published a standalone poetry collection as of 1913, when he died of appendicitis at age 36; the collection Les Bengalis, comprising all of his surviving poetry, was posthumously published in 1931.

## Legacy

Bussières is now best known for his role in historical investigation into the question of Nelligan's sexual orientation; there is circumstantial evidence but no definitive proof that the two men may have had a romantic or sexual relationship. Within the École littéraire de Montréal circle, it was widely believed that Nelligan was institutionalized because his mother discovered him and Bussières in flagrante delicto, but that rumor was not widely publicized until the late 20th-century and remains unsubstantiated. Bussières was also alleged by a contemporary, Jean-Aubert Loranger, to have supplemented his income as a house painter by also working as a male prostitute.
A biography of Bussières, Arthur de Bussières, poète, et l'École littéraire de Montréal, was published by Wilfrid Paquin in 1986.

## In popular culture

Bussières was portrayed by David La Haye in the 1991 biopic Nelligan.
# Barleria strigosa

Barleria strigosa is a plant in the family Acanthaceae. It occurs naturally in the foothills of the Himalayas, but has been introduced to far northern Queensland, Australia.
In Thailand, it is known as Sangkorani (สังกรณี) or Sangkorani trijawa (สังกรณีตรีชวา), after the name of the legendary flower (Sanjeevani) in the Ramakien literature, a Thai version of Ramayana epic. Because it can be used as a medicinal herb just like in mythology.
# Holy Cross Hungarian Roman Catholic Church

The Holy Cross Hungarian Roman Catholic Church is a Catholic church located in the Delray section of Detroit, Michigan, within the Archdiocese of Detroit.

## History

In the decade of 1900 there were plans to establish a Catholic church, but by 1905 the Hungarians had difficulty agreeing on a final site. Later that year the Holy Cross Hungarian Church, a Hungarian Catholic church, opened in Delray. In 1906 the first church building, a frame building, was established. As the number of Hungarians in Delray increased, a new church of the Holy Cross Hungarian Catholic Church opened in 1925. The cornerstone was laid on November 26, 1924.
The construction of Interstate 75 in the mid-1960s destroyed large parts of Delray and divided the community into two pieces. The Hungarian community declined and the Holy Cross parish school closed.
The Holy Cross Hungarian Church was scheduled to observe its 75th anniversary on September 17, 2000. By August of that year, renovations and polishing were underway.

## Architecture

The brick church building has twin towers. Hungarian-born Henri Kohner was the architect and builder of the current church. Detroit Stained Glass Works designed and created the church's five Renaissance-style heavy enamel-painted sanctuary windows. The windows portray Jesus Christ, Saint Peter, Paul the Apostle, and several Hungarian saints. They were installed in 1924. The company von Gerichten Studio of Columbus, Ohio paid $12,000 to have the stained windows made. Ludwig von Gerichten designed and created the church's stained glass windows. Among them is a pot-metal and painted enamel glass window titled "The Assumption of the Virgin." Andras Daubner made several large hand-painted murals that were made between 1948 and 1949.
# D. gigantea

D. gigantea may refer to:
* Dasyatis gigantea, the giant stumptail stingray, a fish species
* Dendroseris gigantea, synonym of Sonchus lobatiflorus, a flowering plant species found only in the Juan Fernández Islands
* Dinocrocuta gigantea, an extinct hyena-like feliform carnivore species that lived in Asia and Africa during the Miocene epoch
* Dinoponera gigantea, the world's largest species of ant found only in South America
* Drechslera gigantea, a plant pathogen that causes eyespot disease on many host plants
* Drosera gigantea, the giant sundew, an erect perennial tuberous plant species
# Polyipnus tridentifer

Polyipnus tridentifer, commonly known as the three-spined hatchetfish, is a species of ray-finned fish in the family Sternoptychidae. It occurs in deep water in the Indo-Pacific Ocean, at depths between about 640 and 825 metres (2,100 and 2,700 ft).
# Coralliophila curacaoensis

Coralliophila curacaoensis is a species of sea snail, a marine gastropod mollusk, in the family Muricidae, the murex snails or rock snails.

## Distribution

This species occurs in Curaçao.
# Blues Alley

Blues Alley, founded in 1965, is a jazz nightclub in the Georgetown neighborhood of Washington, D.C.
Musicians who have performed at Blues Alley include John Abercrombie, Monty Alexander, Mose Allison, Tony Bennett, Rory Block, Ruby Braff, Gary Burton, Charlie Byrd, Eva Cassidy, Mel Clement, Buck Clayton, Billy Cobham, Larry Coryell, Roy Eldridge, Maynard Ferguson, Rachelle Ferrell, Ella Fitzgerald, Kenny Garrett, Stan Getz, Dizzy Gillespie, Bobby Hackett, [Jim Hall], Billy Butterfield, Roland Hanna, Clancy Hayes, Buck Hill, Earl Hines, Freddie Hubbard, Lurlean Hunter, Phyllis Hyman, Ahmad Jamal, Dr John, Stanley Jordan, Steve Jordan, Stacey Kent, Ramsey Lewis, Les McCann, Taj Mahal, Pat Martino, Wynton Marsalis, Pat Metheny, Charles Mingus, Mark Murphy, Jaco Pastorius, Oscar Peterson, Joshua Redman, Max Roach, Sonny Rollins, Jimmy Rushing, Gil Scott-Heron, Charlie Shavers, George Shearing, Wayne Shorter, Maxine Sullivan, Ralph Towner, Stanley Turrentine, McCoy Tyner, Sarah Vaughan, Grover Washington Jr., Mary Wilson, Nancy Wilson, Teddy Wilson and Sol Yaged.
Musicians who have recorded a Live at Blues Alley album include Eva Cassidy, Dizzy Gillespie (featuring local tenor saxophonist Ron Holloway), Ahmad Jamal, Ramsey Lewis, Wynton Marsalis, Pat Martino, Max Roach, Stanley Turrentine, and Grover Washington Jr.
In 1975, during afternoons when the club was closed, Earl Hines spent a week in Blues Alley making an hourlong film for British television, featuring Frank Hart, Blue's Alley's "clean-up man".
Blues Alley also has a non-profit jazz arm, the Blues Alley Jazz Society, dedicated to jazz education and outreach for young performers in the local area. Education and outreach programs include the Blues Alley Youth Orchestra and Blues Alley Jazz Summer Camp.
# Jenavali

Jenavali is a village in Odisha, India. It is located in the Aali tehsil and Aul block of Kendrapara District. The population of the village is 491 according to the 2011 Census of India.
Jenavali is located about 40 km from the district headquarters Kendrapada and 7 km from the block headquarters. 95% of population depends on Agriculture.
# Andy Lee Lang

Andreas Lang, better known by the stagename Andy Lee Lang (born Vienna 26 July 1965) is an Austrian rock'n'roll musician. He has performed with Jerry Lee Lewis, Chuck Berry, George Harrison and Fats Domino.
# Andy Thomas (footballer, born 1977)

Andrew Thomas (born 14 December 1977) is an English football manager and former footballer. He is currently manager of Welsh Premier League club Airbus UK Broughton.

## Career
### Playing career

Thomas was born in Chester, and began his career as a trainee with Wrexham, playing in the 1995-96 UEFA Cup Winners' Cup against FC Petrolul Ploieşti. He turned professional in August 1996, but failed to make any further first team appearances and was released in 1997. He joined Connah's Quay Nomads and began a lengthy career in Welsh football. He moved to Cwmbran Town in the 1999–2000 season, but played just twice before returning to Connah's Quay. In 2001, he joined Newtown, moving to Airbus UK Broughton in August 2003. At the end of this first season with Airbus, they won the Cymru Alliance and with it promotion to the Welsh Premier League. He spent the 2005–06 season on a dual registration with both Airbus UK and Cymru Alliance side Halkyn United. He retired in 2007.

### Coaching career

In November 2007, Thomas was appointed as assistant manager of Airbus UK. In August 2016, Thomas was appointed interim manager of Airbus UK before taking permanent charge in September 2016.

## Career statistics
### Managerial record

    As of 3 January 2017.
Managerial record by team and tenure :
| Team | Nat | From | To | Record | Record | Record | Record | Record | Ref |
| Team | Nat | From | To | P | W | D | L | Win % | Ref |
| Airbus UK Broughton | | 11 August 2016 | 2018 | 41 | 12 | 6 | 23 | 029.3 | |
| Total | Total | Total | Total | 41 | 12 | 6 | 23 | 029.3 | — |

## Honours
### Player
#### Airbus UK

* Cymru Alliance (1): 2003–04
# Tony Lumpkin

Tony Lumpkin is a fictional character who first appeared in Oliver Goldsmith's play, She Stoops to Conquer. He may have been based on one of Goldsmith's friends. The story goes that Oliver Goldsmith wrote the play while staying with the Lumpkin family at Park House in Leverington, near Wisbech and that he lampooned his friend, Nicholas Lumpkin, by turning him into his famous creation, Tony Lumpkin.
Tony Lumpkin is the son of Mrs Hardcastle and stepson to Mr Hardcastle. It is as a result of his practical joking that the comic aspects of the play are set up. When he accidentally meets Charles Marlow and his friend Hastings, who are coming to see Tony's parents in order to put Marlow forward as a suitor to Tony's stepsister Kate, he deliberately misdirects them, causing them to believe that the house where they are bound is an inn and that the Hardcastles are its landlord and landlady.
Tony is promised in marriage to his cousin, Constance Neville, which he despises, and therefore he assists in her plans to elope with Hastings. Tony takes an interest in horses, "Bet Bouncer" and especially the alehouse, where he joyfully sings with members of the lower-classes. It is Tony's initial deception of Marlow, for a joke, which sets up the plot.
Reportedly the part was originally intended for the Irish actor William Hamilton but he was replaced by John Quick before the production. The character became so popular that he was later used in a 1778 afterpiece play, Tony Lumpkin in Town, by John O'Keeffe.
The play was still popular in England in the mid-nineteenth century, where it was being played by the likes of Lionel Brough. She Stoops to Conquer was chosen as the play to relaunch the Georgian Angles Theatre in Wisbech, the town where the real Lumpkin moved to from Leverington after spending all his money.
# PANAMIN

PANAMIN, also Panamin or Panamin Foundation, was the nonstock, nonprofit organization created to protect the interests of Philippine cultural minorities. Headed and mainly funded by Manuel Elizalde, Jr., eldest son of a Filipino millionaire, but sometimes funded by the Philippine government under President Ferdinand Marcos, PANAMIN means Presidential Assistant on National Minorities. Established in 1968, the organization dissolved in 1983 when Elizalde fled the Philippines. Elizalde is considered a crony of Marcos.
PANAMIN has been accused of representing the interest of economic enterprises that aimed to exploit natural resources on ancestral lands. The organization forced thousands of indigenous peoples into "strategic hamlets," supposedly to protect them from armed conflict. A report by Human Rights Watch, however, said that the displacement was intended to allow Elizalde to conduct logging and mining operations. PANAMIN also recruited indigenous peoples to join paramilitary groups to divide and harass indigenous communities.
Notably, Charles Lindbergh served on PANAMIN's board of directors and visited many of the Philippines' indigenous peoples with Elizalde.
# Pacific spiny rat

The Pacific spiny rat (Proechimys decumanus) is a species of rodent in the family Echimyidae. It is found in Ecuador and Peru.

## Phylogeny

Morphological characters and mitochondrial cytochrome b DNA sequences showed that P. decumanus represents one independent evolutionary lineage within the genus Proechimys, without clear phylogenetic affinity for any of the 6 major groups of species.
Species-level cladogram of the genus Proechimys. :
Myocastorini  
  Hoplomys  
  Hoplomys gymnurus
  Proechimys  
  Proechimys canicollis (Colombian spiny rat)
  Proechimys decumanus (Pacific spiny rat)
  Proechimys echinothrix (Stiff-spine spiny rat)
  Proechimys simonsi (Simon's spiny rat)
  group gardneri  
  Proechimys kulinae (Kulina spiny rat)
  Proechimys gardneri (Gardner's spiny rat)
  Proechimys pattoni (Patton's spiny rat)
  group semispinosus  
  Proechimys gorgonae
  Proechimys oconnelli (O'Connell's spiny rat)
  Proechimys semispinosus (Tome's spiny rat)
  group guyannensis  
  Proechimys boimensis
  Proechimys guyannensis (Guyenne spiny rat)
  Proechimys oris
  Proechimys roberti (Roberto's spiny rat)
  group longicaudatus  
  Proechimys cuvieri (Cuvier's spiny rat)
  Proechimys brevicauda (Short-tailed spiny rat)
  Proechimys gularis
  Proechimys longicaudatus (Long-tailed spiny rat)
  group goeldii  
  Proechimys amphichoricus
  Proechimys goeldii (Goeldi's spiny rat)
  Proechimys hyleae
  Proechimys quadruplicatus (Napo spiny rat)
  Proechimys steerei (Steere's spiny rat)
  group trinitatus  
  Proechimys chrysaeolus (Boyacá spiny rat)
  Proechimys guairae (Guaira spiny rat)
  Proechimys hoplomyoides (Guyanan spiny rat)
  Proechimys magdalenae (Magdalena spiny rat)
  Proechimys mincae (Minca spiny rat)
  Proechimys poliopus (Gray-footed spiny rat)
  Proechimys trinitatus (Trinidad spiny rat)
  Proechimys urichi (Sucre spiny rat) :
The cladogram has been reconstructed from morphological characters and mitochondrial DNA (cytochrome b) sequences. :
# Pacific sierra

The Pacific sierra (Scomberomorus sierra) also known as the Mexican sierra, is a ray-finned bony fish in the family Scombridae, better known as the mackerel family. More specifically, this fish is a member of the tribe Scomberomorini, the Spanish mackerels. It occurs in the eastern Pacific Ocean from southern California to Antofagasta in Chile.
# Pacific spaghetti eel

The Pacific spaghetti eel (Gorgasia japonica) is a sand dwelling eel in the family Congridae (conger/garden eels). It was described by Tokiharu Abe, M. Miki and Minoru Asai in 1977. It is a marine, temperate water-dwelling eel which is known from the northwestern and southwestern Pacific Ocean, including Japan (from which its species epithet is derived) and New Zealand. It dwells at a maximum depth of 30 metres (98 ft). It is non-migratory, and inhabits sand flats near reefs. Males can reach a maximum total length of 100 centimetres (39 in); the diameter of the body is approximately 10 millimetres. Spaghetti eels will typically occur in large groups that can consist of hundreds of eels.
The Pacific spaghetti eel's diet consists of zooplankton.
# Pacific shrew

The Pacific shrew (Sorex pacificus) is a species of mammal in the family Soricidae. It is endemic to western Oregon in the United States. The Pacific Shrew is native to western Oregon, more specifically from the Siltcoos lake to the coast going from the border line of Douglas and Lane counties continuing south to the northern parts of California. The first documented Pacific shrew to be caught was found at the mouth of the Umpqua River in 1858. They are normally found in damp areas along creeks in forests and sometimes near collapsed trees. Their refuge is of the utmost importance and they are seldom found far from it. This includes collapsed trees or dense vegetation. They use the flora to build a nest, gathering small plants such as grass, moss, lichen, or leaves into a pile and pushing themselves into the middle.

## Description

They are the largest brown shrew in western Oregon. They weigh only 10 to 18 g (0.35 to 0.63 oz) and their length (including the tail) is 135 to 160 mm (5.3 to 6.3 in). In the summer time they have short, red-tinted brown hair, which gets longer and darker moving into the colder seasons. Their feet and tails are usually a tan color with the possibility of being brown. Sometimes older shrews will have dark tips to their tails. Like their fur, their incisor teeth have a reddish brown tint on the tips.

## Hunting and prey

The Pacific shrew goes hunting and much of their prey is actually treacherous to them. They find their prey with their excellent hearing and sense of smell. They will jump into the air to catch flying prey and dig underground after food. Their prey includes: slugs, snails, earthworms, centipedes, millipedes, scorpions, and various insects. In general they will paralyze their prey, but if they are in danger, for example with a wasp, they will kill it immediately. When prey is captured they will either eat it right where it was killed or store it near their nest.

## Population and conservation

Not much is known about the population of the Pacific Shrew, but they are not a rare sight. It is very likely that their numbers are more than 10,000. In all likelihood, their population size has not decreased over twenty five percent over a long period of time. According to the International Union of Conservation of Nature (IUCN) they are of least concern. They are doing very well in numbers. This might be because there have been no major threats recognized. They are nocturnal so their main predators are owls, but they have been known to be caught by salamanders. Although they are not threatened there are safe places for them to live such as the Crater Lake national park and other state parks.
# Tonica peripsacas

Tonica peripsacas is a moth in the family Depressariidae. It was described by Alexey Diakonoff in 1966. It is found on Sulawesi.
# Bnei Yoel

The Bnei Yoel (Sons of Joel) are a group of Satmar Hasidim, who, after the death of Joel Teitelbaum, refused to accept the leadership of the new Grand Rabbi of Satmar, Rebbe Moshe Teitelbaum, and instead decided to remain followers of Rabbi Joel.
They are also known as:
* "The Rebbetzin's Hasidim", referring to Joel Teitelbaum's surviving wife, Alte Feiga Teitelbaum (1912-2001). (A "rebbetzin" is the title for an Orthodox rabbi's wife.)
* "keygeners", meaning those "who go against" something (in Yiddish.)
* "misnagdim," "opponents" in Yiddish, but not to be confused with the non-Hasidic movement of the misnagdim, the ideological opponents of the original Hasidic movement in the 18th century.
Some members of the Bnei Yoel have taken the side of Rabbi Zalman Leib Teitelbaum in the dispute that erupted about the succession of Moshe Teitelbaum, in which brothers Aaron Teitelbaum and Zalman Leib Teitelbaum both claimed the right to become the new Rebbe.
Some of the Bnei Yoel who have taken the side of Zalman Leib, but opposed Zalman's father, Moses, are often referred to as the "Hasidim of Ahava Mesiteres" (Hasidim of "Hidden Love"), based on a discourse of Zalman Leib.
# Pabarsa

Pabarsa, also known as Baparsa or Pawarsa is a sub-urban village near Sardar Vallabh Bhai Patel Agriculture & Technology University, Modipuram (Meerut) having population of 2500 inhabitants. It is located at approximation of 750 meters from Main University Campus. Urban centre (Modipuram) of Meerut metropolitan city & Daurala nagar panchayat of Meerut district are very near to village approx 3.5 Kilometres in south east & north east directions respectively.
It is 2.8 kilometres (1.7 mi) away from National Highway 58, popularly known as Delhi Dehradun highway. It is also very close to under construction "Modipuram depot station" of Delhi Meerut RRTS ( Rapid metro). Agriculture is main occupations of villagers, especially farming of Sugar cane, Wheat, Rice & Potato. Village population have dominance of Jat community (Panwar & Puniya gotra) along with other caste Saini, Dalit, Prjapati, Gadaria, Kahaar, Balmiki & other Hindu castes in low proportions. Jat-Panwars here are the descendants of Royal maulaheri Panwar Dynasty.
* This Meerut district location article is a stub. You can help Wikipedia by expanding it.
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