Ask Dr. Notebook

Q. Now that the tough part of the tax year is over, what are IRS employees doing in their downtime?

A. Even in the off season, agents engage in scholarly explorations of some of the more obscure aspects of tax law. Last week, in response to a taxpayer's question, the IRS issued a ruling regarding deductions for a kidnapped child. The child can still be claimed as an exemption, but only in the year of the kidnapping, even if that child's room is maintained and money is spent trying to find him or her in subsequent years. But the IRS is not completely heartless: ransom paid for a kidnap victim is deductible.

Q. I'm interested in helping Taiwan become a member of the United Nations. Is there any way I can employ my artistic talents for the cause?

A. As a matter of fact, yes. The Taipei Economic and Cultural Office in New York City has launched a cartoon competition to aid the country's efforts to join the U.N. Entries should consider such questions as "How is President Chen's call for further integration of Taiwan into the international human-rights order and for greater participation of Taiwan's nongovernmental organizations in global activities consonant with Taiwan's U.N. bid?" The cartoon does not have to be funny. The winner will receive $500.