In this task, you are given news articles and you need to generate a highlight, i.e., a short summary, with a maximum length of 10 lines.

[EX Q]: (CNN) -- Criminals who file fraudulent tax returns by stealing people's identities could rake in an estimated $26 billion over the next five years because the IRS cannot keep up with the amount of the fraud, Treasury Inspector General J. Russell George said Tuesday. "Our analysis found that, although the IRS detects and prevents a large number of fraudulent refunds based on false income documents, there is much fraud that it does not detect," said George's prepared testimony before a joint hearing of the House Ways and Means Subcommittees on Oversight and Social Security. George's report is the first detailed analysis of the tax refund fraud problem, which could affect any legitimate taxpayer. His projection of $26 billion is larger than any other estimate of identity theft tax fraud. In a statement issued following George's testimony, the IRS said it "believes that the five-year estimate is far too high." "The estimate was based on 2010 figures, which took place before the IRS instituted major changes with the way it handles identity theft cases," the IRS statement read. "Our expanded screening on issues such as W-2 matching, Schedule C information, interest income and Social Security income have had a major impact on our ability to reduce identity theft fraud." Those efforts, according to the IRS, have lead to "stopping more refund fraud than ever before" and "are not reflected in the five-year projection" by the Treasury inspector general. Last year, according to the Treasury Inspector General's Office, the IRS reported that of the 2.2 million tax returns it found to be fraudulent, about 940,000 returns totaling $6.5 billion were related to identity theft. In its investigation, George said, auditors found another 1.5 million undetected tax returns with more than $5.2 billion in fraud. "The primary characteristic of these cases is that the identity thief reports false income and withholding to generate a fraudulent tax return," George said. "Without the falsely reported income, many of the deductions and/or credits used to inflate the fraudulent tax refund could not be claimed on the tax return. The individuals whose identities were stolen may not even be aware that their identities were used to file a fraudulent tax return." Making the problem worse, George said, the IRS is hampered by limited resources. "Even with improved identification of these returns, the next step of verifying whether the returns are fraudulent will require resources," he said. "The IRS has faced budget cuts, a hiring freeze and staffing reductions during the same time it has encountered a significant surge in identity theft refund fraud. Without the necessary resources, it is unlikely that the IRS will be able to work the entire inventory of potentially fraudulent returns it identifies. The IRS will only select those tax returns that it can verify based on its resources." The scope of the problem is illustrated by what George said his auditors found for tax year 2010, in which 48,357 Social Security numbers were used multiple times as a primary taxpayer identification number. "When the identity thief files the fraudulent tax return, the IRS does not yet know that the individual's identity will be used more than once," George said. "As a result, the tax return is processed, and the fraudulent refund is issued. These instances result in the greatest burden to the legitimate taxpayer." As of last month, the IRS reported that it had stopped the issuance of $1.3 billion in potentially fraudulent tax returns. The IRS says it determined these returns were potentially fraudulent through a sampling of returns, and it does not believe any legitimate returns were included. George said more should be done to ensure that fraudulent tax returns are not deposited into bank accounts. In addition, thieves commonly get the refunds put on debit cards. "Direct deposits should not be made to debit cards issued by financial institutions and debit card administration companies that do not take sufficient steps to authenticate individuals' identities," George said. To make matters worse, the IRS is not effectively helping the victims of identity theft, George said, adding that it can take more than a year to resolve these cases. "The IRS acknowledges that it does not know the exact number of identity theft incidents or the number of taxpayers affected by identity theft," George said. "It also has not been able to quantify the amount of improper payments resulting from identity theft." In an investigation into tax refund fraud, CNN reported in March that criminals have purchased luxury cars, jewelry and plastic surgery with the money. First, thieves obtain Social Security numbers and other personal information from insiders at hospitals, doctor's offices, car dealerships or anywhere the information is stored. Then, they file an online tax return using the real taxpayer's name and a fictitious income. In most cases, the criminals buy a debit card so the IRS can issue the refund on that card, although some thieves have also gotten their returns on actual Treasury checks. The thieves know that the IRS does not verify the employer W-2s sent with the return until after the refund is issued. The IRS maintains it has certain filters in place at the start of the tax filing season to prevent and detect identity theft and fraud, and it says it has recently trained additional employees across the country to deal with the problem. It has also issued special personal identification numbers, or PINs, to identity theft victims when they are filing future returns. But in testimony before Congress last year, National Taxpayer Advocate Nina Olson said those filters "inevitably block large numbers of proper refund claims" since there "is no easy way to distinguish proper claims from improper ones." In testimony prepared for Tuesday's hearing, Deputy IRS Commissioner Steven Miller said the agency cannot stop all identity theft. "However, we have improved, and we are committed to continuing to improve our programs. We can and will continue to work to prevent the issuance of fraudulent refunds, and we can and will continue to work with innocent taxpayers to clear their accounts and/or get them money faster in a courteous and professional manner." At the same time, Miller said, there is a "delicate balance" in the "need to make payments in a timely manner with the need to ensure that claims are proper and taxpayer rights are protected." In the past four years, he said, the IRS has identified more than 490,000 taxpayers who are the victims of identity theft. "Various new identity theft filters are in place to improve our ability to spot false returns before they are processed and before a refund is issued," Miller said. The IRS has issued special identification numbers to taxpayers whose identities have been stolen and clamped down on abuses in filing returns under deceased taxpayers' identities and prisoners. The agency also started a pilot program in April to help local law enforcement in obtaining tax return information related to ongoing criminal investigations. "I cannot tell you that we will beat this problem in one year," Miller said. "I can tell you that we have committed our talents and resources to prevent the issuance of fraudulent returns and have developed processes to minimize the pain felt by those who have been victimized."
[EX A]: The Treasury's estimate is the first detailed analysis of the ongoing problem .
With budget cuts, the IRS cannot deal with the fraud, according to inspector general .
IRS says it stopped the issuance of $1.3 billion in potentially fraudulent tax returns .

[EX Q]: (CNN) -- The 2013 tennis season may only be in its fledgling stages but already the heat is well and truly on for those preparing for the year's first major. As the great and good on the men's and women's circuits fine tune their game ahead of the Australian Open that starts in Melbourne on Monday, they are having to contend with stifling temperatures in Sydney. According to the Australia Bureau of Meteorology, Monday was the hottest day in the country since records began over 100 years ago with an average temperature of 40.3 degrees. Officials in New South Wales have warned of a "catastrophic" fire threat as strong winds combine with the heat to increase the danger of bushfires spreading out of control. Players had to battle heat that reached 41.4 deg in Sydney, with world No. 4 Agnieszka Radwanska claiming it was "too hot" to play and that officials should have halted proceedings under their extreme heat policy. But the Pole, along with the other players scheduled on Tuesday, battled through the searing sunshine with the help of regular breaks, ice towels and gallons of liquid. "I think this is too hot to play tennis," Radwanska told reporters at a press conference. "Even for players, for ball kids, for even the people sitting out there, I think it's just too hot." One saving grace for Radwanska was her quick 6-4 6-3 victory over Japan's Kimiko Date-Krumm which meant she was only on court for 68 minutes. Russia's Svetlana Kuznetsova battled through to a 7-6 1-6 6-2 victory over former world No. 1 Caroline Wozniacki, though both players benefited from a heat break before contesting the deciding set. Kuznetsova told reporters: "I think it shows you one more time how tough the tennis is right now. How players have to be fit to play in the hot conditions, the windy conditions. We're like iron women almost. "It was very hot out there. In the second set the heat definitely disturbed me a lot. But the break really helped me before the third set." The 2011 French Open champion, Li Na of China, was quoted as saying by AFP that she felt like she was "playing in a sauna." Germany's Angelique Kerber triumphed 6-2 7-5 over Russian qualifier Galina Voskoboeva who took a medical time out because of the extreme heat. Kerber: "It was unbelievably hot. Usually I practice before my matches, 30 to 35 minutes, today it was just 10 or 15 minutes because I couldn't play more. It's tough to play in these conditions. "I was trying to focus on the next point and not thinking about the heat, the sun and the weather. The whole match was tough from the first point. I'm happy I won in two sets." Temperatures were due to cool off for Wednesday's play but by the end of the week the thermometer will be back up to 37 degrees in Melbourne, according to Jenny Harrison from the CNN Weather Center. She told CNN's World Sport show: "We do see this every couple of years but this is record-breaking heat. Monday has been confirmed as the hottest day across Australia since records began. "It looks as if Tuesday, once we get the stats in, could be the hottest day and outdo Monday. "What has happened in the last few hours is a front has come through across the south east of Australia. In literally an hour the temperature in Sydney has dropped more than 10 degrees. "Melbourne is cooler than that as the front went through there first. But in Melbourne by the end of the week the temperature is going to rise again, getting well above average."
[EX A]: Record temperatures hit Australia during tennis tournament in Sydney .
Stifling heat of 41.4 degrees make conditions uncomfortable for players .
World No. 4 Agnieszka Radwanska claims it was "too hot" to play .
Monday confirmed by Australia Bureau of Meteorology as hottest since records began .

[EX Q]: (CNN) -- A Nevada man was found guilty Thursday of raping and strangling a 19-year-old student in a string of attacks that rattled the university community in Reno two years ago. A Washoe County, Nevada, jury convicted James Michael Biela, 28, of first-degree murder and sexual assault in the death of Brianna Denison. He was also convicted of two counts of sexual assault for attacks on two other women. He was also convicted of one count of kidnapping related to one of those attacks. The father and former construction worker faces the death penalty. Denison, a sophomore at Santa Barbara City College in California, was last seen alive on her friend's couch on January 20, 2008. Three weeks later, her body was found in a field near her friend's home. She had been sexually assaulted and strangled. A pair of panties that did not belong to Denison were found near the body, in what police said was a "calling card" that helped them connect Biela not only to Denison, but also to the other assaults. From the witness stand in Biela's capital murder trial, one of the women recounted how she was attacked on the University of Nevada-Reno campus. She said her assailant threatened her with a gun, raped her and took her panties as a souvenir. The defense challenged the identification because she earlier told a friend she could not describe her attacker to police. The second woman, a student at the university, testified she was abducted outside her apartment and driven to a dark area and raped in the attacker's vehicle. The woman testified that her assailant asked for her panties and took them with him. The trial began with emotional testimony from Denison's mother, her boyfriend, and a video showing her with friends at a diner just a few hours before she was abducted. Denison was visiting friends in her hometown of Reno. After they attended a concert, she slept on the living room couch in a friend's off-campus apartment. While she slept, someone crept into the apartment and snatched her, police and prosecutors said. Her case triggered a flurry of national media coverage and thousands of tips, including the one that led to Biela's arrest. Police released a photo of the panties near Denison's body and a description of the pickup truck. A friend of Biela's girlfriend saw the photo of the panties, and thought she recognized the truck police described. She told investigators a friend's boyfriend had a truck similar to the description, and that her friend had seen women's panties inside it. Detectives immediately followed up on the tip and, with permission from the girlfriend, took DNA samples from Biela's 4-year-old son. Lab tests showed that the boy's father -- Biela -- was almost certainly a match for the DNA found on the doorknob and at the crime scene, police said. DNA obtained from the other victim's rape kit matched Biela's, according to testimony. Biela's defense attorneys challenged the DNA testing method, claiming it was not accurate. CNN's Rupa Mikkilineni contributed to this report.
[EX A]:
James Biela convicted in rape, murder of Brianna Denison, attacks on two women .
Biela, 28, faces the death penalty; an anonymous tip led to his arrest .
Biela took his victims' underwear, left a pair of panties near Denison's body .