Q: Information: - Lambda Chi Alpha () is a college fraternity in North America, which was founded in 1909. It is one of the largest men's fraternities, having initiated more than 280,000 members with active chapters and colonies at 195 universities. Lambda Chi Alpha was founded by Warren A. Cole, while he was a student at Boston University. The youngest of the fifteen largest social fraternities, Lambda Chi Alpha has initiated the third highest number of men ever, based on NIC statistics. Lambda Chi's International Headquarters is located in Indianapolis, Indiana. Its members are referred to as "Lambda Chis," "LCAs," and "Lambdas." It was a member of the North-American Interfraternity Conference (NIC) until October, 2015. - The University of North Dakota School of Law is located in Grand Forks, North Dakota at the University of North Dakota (UND) and is the only law school in the state of North Dakota. Established in 1899, the law school is home to approximately 240 students and has more than 3,000 alumni. It has one of the smallest student populations among the American Bar Association accredited law schools. - Boston University (most commonly referred to as BU or otherwise known as Boston U.) is a private research university located in Boston, Massachusetts. The university is nonsectarian, and is historically affiliated with the United Methodist Church. - Gerald Wayne VandeWalle ( born August 15 , 1933 ) is the Chief Justice of the North Dakota Supreme Court . Justice VandeWalle was born in Noonan , North Dakota and graduated from the University of North Dakota in 1955 with a bachelor of science degree in Commerce . While attending the University of North Dakota he joined the Lambda Chi Alpha Fraternity . He then received a juris doctor degree from the University of North Dakota School of Law in 1958 . He has served on the Supreme Court since 1978 and has been the Chief Justice since 1993 . He is currently the oldest serving Chief Justice in the United States . - Warren Albert Cole (15 November 1889 29 December 1968), born in Swansea, Massachusetts, was a successful businessman and lawyer and is known as the founder of Lambda Chi Alpha Fraternity. - The American Bar Association (ABA), founded August 21, 1878, is a voluntary bar association of lawyers and law students, which is not specific to any jurisdiction in the United States. The ABA's most important stated activities are the setting of academic standards for law schools, and the formulation of model ethical codes related to the legal profession. The ABA has 410,000 members. Its national headquarters are in Chicago, Illinois; it also maintains a significant branch office in Washington, D.C. - A census is the procedure of systematically acquiring and recording information about the members of a given population. It is a regularly occurring and official count of a particular population. The term is used mostly in connection with national population and housing censuses; other common censuses include agriculture, business, and traffic censuses. The United Nations defines the essential features of population and housing censuses as "individual enumeration, universality within a defined territory, simultaneity and defined periodicity", and recommends that population censuses be taken at least every 10 years. United Nations recommendations also cover census topics to be collected, official definitions, classifications and other useful information to co-ordinate international practice. - The North-American Interfraternity Conference (or NIC; formerly known as the National Interfraternity Conference) is an association of collegiate men's fraternities that was formally organized in 1910, although it began on November 27, 1909. The power of the organization rests in a House of Delegates in which each member fraternity is represented by a single delegate. However, the group's executive and administrative powers are vested in an elected board of directors consisting of nine volunteers from various NIC fraternities. Headquartered in Indianapolis, Indiana, the NIC also operates a small professional staff. - The University of North Dakota (also known as UND or North Dakota) is a public research university in Grand Forks, North Dakota. Established by the Dakota Territorial Assembly in 1883, six years before the establishment of the state of North Dakota, it is the state's oldest. - Noonan is a city in Divide County, North Dakota, United States. The population was 121 at the 2010 census. Given the paragraphs above, decide what entity has the relation 'occupation' with 'lawyer'.
A: gerald w. vandewalle

Q: Information: - The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the federal statutory tax law of the U.S. Its duty to maximize tax revenue entails providing tax assistance to taxpayers, as well as pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act. - The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax (see Income tax in the United States), payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. Its implementing agency is the Internal Revenue Service. - A taxpayer is a person or organization (such as a company) subject to a tax on income. Taxpayers have an Identification Number, a reference number issued by a government to its citizens. - A government or state agency, often an appointed commission, is a permanent or semi-permanent organization in the machinery of government that is responsible for the oversight and administration of specific functions, such as an intelligence agency. There is a notable variety of agency types. Although usage differs, a government agency is normally distinct both from a department or ministry, and other types of public body established by government. The functions of an agency are normally executive in character, since different types of organizations ("such as commissions") are most often constituted in an advisory rolethis distinction is often blurred in practice however. - The IRS Whistleblower Office is a branch of the United States Internal Revenue Service that will '' process tips received from individuals , who spot tax problems in their workplace , while conducting day - to - day personal business or anywhere else they may be encountered . '' Tipsters should use IRS Form 211 to make a claim . - The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. Given the paragraphs above, decide what entity has the relation 'instance of' with 'government agency'.
A:
whistleblower office