David Wallace: The Pale King: An Unfinished Novel

Here is what occurred at the Service’s Rome NY Northeast Regional Examination Center on or about the date in question: Two departments had fallen behind and reacted in a regrettably unprofessional fashion, an atmosphere of extreme stress was allowed to cloud judgment and overrule set procedures, the department attempting to hide the growing pile of returns and cross-audit receipts and W-2/1099 copies rather than duly reporting the backlog and requesting that some of the excess be rerouted to other centers. There failed to be full disclosure and prompt remedial action. Just where the failure and breakdown had occurred was still a matter of controversy despite blamestorming sessions at the very highest levels of Compliance, though ultimately the responsibility lay with the Rome REC Director despite the fact that it was never quite established whether the department heads had made her fully aware of the extent of the backlog. The dark Service joke about this Director now had been that her desk had had a Trumanesque wooden plaque on it which read: WHAT BUCK? It had taken three weeks for district audit sections to start howling over the shortfall of examined returns for audit and/or Automated Collections Systems and the complaints had slowly worked their way up and over into Inspections as anyone should have been able to figure was only a matter of time. The Rome Director had taken early retirement and one Group Manager had been fired outright, which was exceedingly rare for GS-13s. It was obviously important that remedial action be quiet and that undue publicity not compromise the public’s full faith and confidence in the Service. No one threw forms away. Hid, yes, but not destroyed or discarded. Even in the midst of disastrous departmental psychosis no one could bring himself to burn, shred, or pack in Hefties and discard. That would have been a real disaster — that would have become public. The emergency hatch’s window was nothing more than several layers of plastic, it appeared, the inside of which gave ominously under digital pressure. Over the window was a stern injunction against opening the emergency hatch accompanied by an iconic triptych explaining how to open just this hatch. As a system, in other words, it was poorly thought through. What was now called stress used to be called tension or pressure. Pressure was now more like something you put on someone else, as in high-pressure salesmen. Reynolds said one of Dr. Lehrl’s interbranch liaisons had described the Peoria REC as a ‘real pressure cooker,’ although that was in terms of Exams, not Personnel, to which latter Sylvanshine was posted as advance and ground-laying for a possible Systems full-out. The truth, which Reynolds had stopped just short of expressing as such, was that the assignment couldn’t be that sensitive if they trusted it to Sylvanshine. There were, according to his researches, registration slots for the CPA examination at Peoria College of Business on November 7 and 8, and at Joliet Community College November 14–15. Duration of this posting unknown. One of the most effective isometric exercises for the deskbound is to sit up quite straight and tighten the large muscles of the buttocks, holding for a count of eight, then release. It tones, aids blood flow and alertness, and can, unlike other isometric exercises, be performed even in public, being largely obscured by the desk’s material mass. Avoid grimacing or loud exhalations upon release. Preferential transfers, liquidation provisions, unsecured creditors, claims against bankruptcy estate as per Ch. 7. He had his hat in his lap, over the belt. Systems Director Lehrl had started as a GS-9 auditor in Danville VA before the éclat and rapid rise. He had the strength of ten men. When Sylvanshine studied for the exam now the worst thing was that studying any one thing would set off a storm in his head about all the other things he hadn’t studied and felt he was still weak on, making it almost impossible to concentrate, causing him to fall ever further behind. He’d been studying for the CPA exam for three and a half years. It was like trying to build a model in a high wind. ‘The most important component in organizing a structure for effective study is:’ something. What killed him were the story problems. Reynolds had passed the exam on his first sit. Yaw was rotating slightly from side to side. The word for pitching forward and back was something else. Axes were involved. There was something called gimble or ‘gimbal’ that came into his mind whenever he saw the Donagan kid at Lombard High who then later ended up at Mission Control for the last two Apollos and had his picture in a glass case by the Office at Lombard. The worst then was that he knew what teachers were the last people suited for their jobs, and they then smelled some part of this knowledge on him and were at their worst when he was watching. It was a loop. Sylvanshine’s senior yearbook in his trunk in storage in Philly was almost wholly unsigned. The older party next door was still trying to open her package of nuts with her teeth but had been clear on not wanting help or needing help. The projected benefit obligation (PBO) equals the present value of all benefits attributed by the pension benefit formula to employee services rendered prior to that date. If you spell it fast with stress on the h and the a and then the second a and the h again then headache becomes a lilting children’s rhymed refrain, something to jump rope to. Look down your shirt and spell attic. One of the teenagers outside the video arcade next to the facilities at Midway had worn a black tee shirt with the words SYMPATHY FOR NIXON TOUR and then a long list of cities in tiny appliqué letters. The teen, who was not on the flight, had then sat briefly across from Sylvanshine in the gate area and had picked at his face with a concentration that wasn’t at all like the absent face-picking and feeling at parts of the face that accompanied concentrated work in the Service. Sylvanshine still dreamed of desk drawers and air ducts stuffed with forms and forms’ edges protruding from grilles over the ducts and the utility closet stacked to the top with Hollerith cards and the Inspections Division lady forcing the door and the cards all falling out on her like McGee’s closet as the whole debacle caught up to them after they fell behind on cross-audit receipts at the Rome REC. He dreamed still of Grecula and Harris disabling the Fornix mainframe with something poured from a thermos into the rear vent as hisses and bits of blue-tinged smoke issued. The teen had had no vocational aura at all; this happened with some people. Ethical standards comprising the exam’s whole first unit, about which there were also many Service jokes. A violation of the profession’s ethical standards most likely would have occurred when: Such was the propellers’ otherworldly sound that Sylvanshine now could hear nothing more than drifting syllables of the exchanges around him. The woman’s claw on the steel armrest between them was a horrible sight that he declined to attend to. Old people’s hands frightened and repelled him. He’d had grandparents whose hands he could remember in their laps looking alien and clawlike. Upon incorporation, Jones, Inc. issues common stock at a price in excess of its par value. It was difficult not to imagine the faces of those whose jobs were writing these questions. What they thought about, what their professional hopes and dreams were. Many of the questions were like little stories with all the human meat left out. On December 1, 1982, Clark Co. leases office space for three years at a monthly rental of $20,000. For a count of one hundred, Sylvanshine tried flexing first one buttock and then the other instead of both buttocks at once, which required concentration and a strange type of noncontrol, like trying to wiggle your ears in the mirror. He tried the inclined-to-the-side thing of stretching out his neck’s muscles on each side very gently and gradually but still got a look from the older lady, who with her dark dress and staved-in face appeared more and more skull-like and frightening and like some type of omen of death or crushing failure on the CPA exam, which two things had collapsed in Sylvanshine’s psyche to a single image of his silently, expressionlessly pushing a wide industrial mop down a corridor lined with frosted-glass doors bearing other men’s names. Even the sight of a mop, rollable bucket, or custodian with his name woven in red Palmer script on the breast pocket of his gray jumpsuit (as at Midway, outside the men’s room whose little yellow sign warned bilingually of wet floors, the cursive name something beginning with M, Morris or Maurice, the man fitted to his job like a man to the exact pocket of space he displaces) now rattled Sylvanshine to the point where precious time was lost before he could even think about how to set up a workable schedule for maximally efficient reviewing for the exam, even mentally, which he did every day. His great weakness was strategic organization and apportionment of time, as Reynolds pointed out at every opportunity, enjoining Claude to for Christ’s sake just take a book off the stack and study instead of sitting there noodling impotently about how best to study. Stuffing returns behind cabinets and into air ducts. Locking desk drawers so filled with cross-reference forms that they could not open anyhow. Hiding things beneath other things in Tingles’ baskets. Reynolds had simply appeared at the Director’s office before the hearing and the whole personal disaster seemingly vanished in some bureaucratic puff of violet smoke and a week later Sylvanshine was unpacking his boxes at Systems in Martinsburg under Dr. Lehrl. The whole thing felt like being in a near traffic fatality avoided by inches and later not being able even to think of the whole thing lest you begin shaking and be unable to function, it had been such a near-disaster. The entire Fats Pod had melted down. The small sound of a simulated bell accompanied the overhead glyph of seat belts and cigarettes lighting up or disappearing; Sylvanshine looked up every time without consciously intending to. In obtaining evidential matter in support of financial statement assertions, the auditor develops specific audit objectives in light of those assertions. An infant keened in some aisle behind him; Sylvanshine imagined the mother simply unbuckling and withdrawing to some other aisle and leaving it there. In Philly, after the frenzy surrounding the introduction of inflation indexes that new templates had to be configured for in ’81, he had been diagnosed with a stress-related pinched nerve in his neck and upper back which the enforced unnatural posture of the tiny narrow 8-B and the deathlike claw on the armrest beside him aggravated if he gave it his attention. It was true: The entire ball game, in terms of both the exam and life, was what you gave attention to vs. what you willed yourself to not. Sylvanshine viewed himself as weak or defective in the area of will. Most of what others esteemed or valued in him was unwilled, simply given, like a person’s height or facial symmetry. Reynolds called him weak-minded and it was true. He had a serial memory of their neighbor Mr. Satterthwaite filling in scuffs on his postal uniform’s shoes with a black pen which then before he was aware of it expanded into a whole narrative memory of Mr. and Mrs. Satterthwaite, who were childless and did not if you first met them appear all that friendly or interested in children, nevertheless allowing their backyard to become the de facto HQ for all the children in the neighborhood and even the slapdash and unsound tree house they had allowed Sylvanshine and the Roman Catholic boy with the tic like a chronic wince to try to construct in one of their trees, and Sylvanshine could not recall whether it was because the boy’s family had moved away that the tree house was not completed or whether the move had taken place later and the tree house had simply been too slapdash and sap-soaked to continue with. Mrs. Satterthwaite had had lupus and was often indisposed. Deviation rates, precision limits, stratified sampling. As Dr. Lehrl had explained it, entropy was a measure of a certain type of information that there was no point in knowing. Lehrl’s axiom was that the definitive test of the efficiency of any organization structure was information and the filtering and dissemination of information. Real entropy had zippo to do with temperature. Another effective concentration device was to summon into one’s mind a soothing and low-pressure outdoor scene, either imagined or from memory, which was even more effective if the scene comprised or included a pond lake brook or stream, as water had been proven to have a calming and centering effect on the involuntary nervous system, but try as he might after the buttock exercises Sylvanshine could summon only a jagged primary-color array that looked like a psychedelic poster or something resembling what you see if you’re poked in the eye and then close your eye in pain. The oddness of the word indisposed. Prove that the relation of long-term bond prices to long-term capital gains tax rates is not inverse. He knew who on the plane was in love, who would say they were in love because it was what you were supposed to say, and who would say they were not in love. Reynolds’s own professed take on marriage/family was that from boyhood on he had never liked fathers and had no wish to be one. In three separate venues in today’s various airports Sylvanshine had found himself locking eyes with thirty-year-old men who had infants in high-tech papooselike packs on their backs, their wives with quilted infant-supply bags at their sides, the wives in charge, the men appearing essentially soft or softened in some way, desperate in a resigned way, their stride not quite a trudge, their eyes empty and overmild with the weary stoicism of young fathers. Reynolds would call it not stoicism but acquiescence to some large and terrible truth. The term dependent includes any person who qualifies as a dependency exemption, or would otherwise qualify as a dependency exemption except that the gross income and joint return tests are not met. Name two standard devices by which fiduciaries may legally shift tax liability to beneficiaries. The term passive losses was not even on the CPA exam. It was vital to divide Service priorities and Exam priorities into two exclusive modules or networks. One of four stated projects was to enhance Peoria 047’s ability to distinguish legitimate investment partnerships from tax shelters whose entire purpose was to avoid taxes. The key was identifying passive vs. active losses. The actual project was to create both a case and a control structure for the automation of crucial Examination functions at the Peoria Center. The goal was to have automation in place by the time Revenue Rulings against certain passive-loss provisions were codified in next year’s tax law. The older lady’s rouge very red and a paperback with a bookmark’s tongue unopened in her lap; the veinous and piebald claw. Sylvanshine’s seat number was right there stamped onto the brushed steel of the armrest, next to the claw. Its nails were deeply, perfectly red. The smell of his mother’s polish remover, of her makeup compact, the way wisps of her hair escaped the bun and curled down the back of her neck in the steam of the kitchen when he and O’Dowd had returned from the Satterthwaites’ backyard with hammered thumbs and sap in their lashes. Wisps and flashes of uncolored cloud flashed past the window. Above and below were a different story, but there was always something disappointing about clouds when you were inside them; they ceased to be clouds at all. It just got really foggy. Yaw was way in a mirror, it occurred for no reason. Sylvanshine then spent some time trying to feel the fact that his personal body was traveling at the same speed as the craft he was inside. On a large jet it felt like merely sitting in a loud narrow room; here at least the changes in the seat’s and belt’s pressures against him allowed him to be aware of movement, and there seemed to be some security in the physical candor of this, which partly offset the fragility and spatter-potential of the sound of the propellers, which Sylvanshine tried to think of what the props sounded like but could not except as a gnawingly hypnotic rotary hum so total that it might have been silence itself. A lobotomy involved some kind of rod or probe inserted through the eyesocket, the term was always ‘frontal’ lobotomy; but was there any other kind? Knowing that internal stress could cause failure on the exam merely set up internal stress about the prospect of internal stress. There must be some other way to deal with the knowledge of the disastrous consequences fear and stress could bring about. Some answer or trick of the will: the ability not to think about it. What if everyone knew this trick but Claude Sylvanshine? He tended to conceptualize some ultimate, platonic-level Terror as a bird of prey in whose mere aloft shadow the prey was stricken and paralyzed, trembling as the shadow enlarged and became inevitability. He frequently had this feeling: What if there was something essentially wrong with Claude Sylvanshine that wasn’t wrong with other people? What if he was simply ill-suited, the way some people are born without limbs or certain organs? The neurology of failure. What if he was simply born and destined to live in the shadow of Total Fear and Despair, and all his so-called activities were pathetic attempts to distract him from the inevitable? Discuss important differences between reserve accounting and charge-off accounting in the tax treatment of bad debts. Surely fear is a type of stress. Tedium is like stress but its own Category of Woe. Sylvanshine’s father, whenever something professionally bad happened — which was a lot — had a habit of saying ‘Woe to Sylvanshine.’ There is an anti-stress technique called Thought Stopping. The excess present value index is the ratio of the present value of future cash inflows to the initial investment. Segment, significant segment, combined segment revenue, absolute combined segment revenue, operating profit. Material price variance. Direct material price variance. He thought of the removable grate over the air duct above his and Ray Harris’s desk in the Rome REC and the sound of the grate being removed and then jammed back into place and driven home with the heel of Harris’s hand, and then recoiled from the thought in a way that made it feel as if the craft were accelerating. The interstate highway below disappeared and then sometimes reappeared at a spot Sylvanshine had to squash his cheek right up against the plastic inner window to see, then as the rain recommenced and he could tell they were beginning descent it reappeared in the window’s center, light traffic crawling with a futile pointless pathos you could never sense on the ground. What if it felt as slow to actually drive as it looked from this perspective? It would be like trying to run under water. The whole ball game was perspective, filtering, the choice of perception’s objects. Sylvanshine tried to envision the small plane as seen from the ground, a cruciform shape against the old-bathwater color of the cloud cover, its lights blinking complexly in the rain. He imagined rain on his face. It was light, a West Virginia rain; he hadn’t heard one unit of thunder. Sylvanshine had once been on a first date with a Xerox rep who had complex and slightly repulsive patterns of callus on her fingers from playing the banjo semi-professionally as her off-time passion; and he remembered, as the overhead bell again rang and the sign lit, the no-cigarette glyph legally redundant, the pads’ calluses deep yellow in the low dinnerlight as he’d spoken to the musician about forensic accounting’s intricacies and the hivelike organization of the Northeast REC, which was only one small part of the Service, and the Service’s history and little-understood ideals and sense of mission and the old joke (to him) about how Service employees in social situations would go to such absurd lengths to avoid telling people that they worked for the IRS because it often cast such a social pall because of popular perceptions of the Service and its employees, all the while watching the calluses as the woman worked her knife and fork, and that he’d been so nervous and tense that he’d yammered on and on about himself and never asked her sufficiently about herself, her history with the banjo and what it meant to her, which was why she hadn’t liked him enough and they hadn’t connected. He’d never given the woman with the banjo a chance, he saw now. That what appears to be egoism so often isn’t. In some ways, Sylvanshine was a whole different person now in Systems. Their descent was mainly a heightening of the specificity of what lay below — fields revealed as plowed and perpendicularly furrowed and silos as adjoined by canted chutes and belts and an industrial park as individual buildings with reflective windows and complicated clumps of cars in the parking lots. Each car not only parked by a different human individual but conceived, designed, assembled from parts each one of which was designed and made, transported, sold, financed, purchased, and insured by human individuals, each with life stories and self-concepts that all fit together into a larger pattern of facts. Reynolds’s dictum was that reality was a fact-pattern the bulk of which was entropic and random. The trick was homing in on which facts were important — Reynolds was a rifle to Sylvanshine’s shotgun. The feeling of a slight trickle of blood from his right nostril was a hallucination and to be ignored absolutely; the feeling simply did not exist. Sinus trouble ran in Sylvanshine’s family in the worst way. Aurelius of ancient Rome. First principles. Exemptions vs. deductions, for AGI vs. from AGI. A loss sustained from a nonbusiness bad debt is always classified as a short-term capital loss and may therefore be deducted on Schedule D as per the following IRC §: One building’s roof had what was either a marked helipad or a complicated visual signal to the planes descending overhead, and the pitch of the propellers’ doubled hum was different and his right sinus was even now ballooning redly in his skull and they really were descending, the term was controlled descent, the interstate now rococo with exits and half-cloverleafs and the traffic denser and with something insistent about it, and the claw rose from the steel armrest as there appeared a body of water below, a lake or delta, and Sylvanshine felt one of his feet was asleep as he tried to recall the peculiar crossed-arm configuration with which the figures on the card held their seat cushions to their chests in the unlikely event of a water landing, and now they did really and truly yaw and their speed became more evident in the rate of passage of things below in what had to be an older district of Peoria qua human city, close-packed blocks of sooty brick and angled roofs and a television antenna with a flag attached, and a flash of a bourbon-colored river that was not the previous body of water but might have been connected to it, nothing like the stately and befrothed stretch of Potomac that obtruded through Systems’ windows on Antietam’s hallowed site, noting that the stewardess in her fold-down seat had her head down and arms about her own legs where at year’s end the aggregate fair value of Brown’s salable securities exceeds the aggregate carrying amount at the beginning of the year as out of nowhere appeared an expanse of pale cement rising to meet them with no warning bell or announcement and his soda can wedged in the seat pocket as the gray death’s-head beside whipped right and left and the propellers’ shimmering sound shifted either pitch or timbre, and the older lady stiffening in her seat and raising her pleated chin in fear and repeating what sounded to Sylvanshine like the word chump as veins stood bluely in the fist before her, in which was enclosed the crushed and bulbous but still unopened foil pack of off-brand nuts.