The Pale King: An Unfinished Novel

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  Table of Contents

  Copyright Page

  Editor’s Note

  In 2006, ten years after the publication of David Foster Wallace’s Infinite Jest, Little, Brown made plans to release an anniversary edition of that glorious novel. Celebrations were set up at bookstores in New York and Los Angeles, but as the events neared, David demurred about attending. I telephoned to try to persuade him. “You know I’ll come if you insist,” he said. “But please don’t. I’m deep into something long, and it’s hard for me to get back into it when I’m pulled away.”

  “Something long” and “a long thing” were the terms David used to talk about the novel he’d been writing in the years since Infinite Jest. He published many books in those years—story collections in 1999 and 2004 and gatherings of essays in 1997 and 2005. But the question of a new novel loomed, and David was uncomfortable speaking about it. Once when I pressed him, he described working on the new novel as like wrestling sheets of balsa wood in a high wind. From his literary agent, Bonnie Nadell, I heard occasional reports: David was taking accounting classes as research for the novel. It was set at an IRS tax return processing center. I had had the enormous honor of working with David as his editor on Infinite Jest, and had seen the worlds he’d conjured out of a tennis academy and a rehab center. If anyone could make taxes interesting, I figured, it was him.

  At the time of David’s death, in September 2008, I had not seen a word of this novel except for a couple stories he had published in magazines, stories with no apparent connection to accountancy or taxation. In November, Bonnie Nadell joined Karen Green, David’s widow, to go through his office, a garage with one small window at their home in Claremont, California. On David’s desk Bonnie found a neat stack of manuscript, twelve chapters totaling nearly 250 pages. On the label of a disk containing those chapters he had written “For LB advance?” Bonnie had talked with David about pulling together a few chapters of his novel to send to Little, Brown in order to commence negotiations for a new contract and advance against royalties. Here was that partial manuscript, unsent.

  Exploring David’s office, Bonnie and Karen found hundreds and hundreds of pages of his novel in progress, designated with the title “The Pale King.” Hard drives, file folders, three-ring binders, spiral-bound notebooks, and floppy disks contained printed chapters, sheaves of handwritten pages, notes, and more. I flew to California at their invitation and two days later returned home with a green duffel bag and two Trader Joe’s sacks heavy with manuscripts. A box full of books that David had used in his research followed by mail.

  Reading this material in the months after returning, I found an astonishingly full novel, created with the superabundant originality and humor that were uniquely David’s. As I read these chapters I felt unexpected joy, because while inside this world that David had made I felt as if I were in his presence, and was able to forget awhile the awful fact of his death. Some pieces were neatly typed and revised through numerous versions. Others were drafts in David’s minuscule handwriting. Some—those chapters from the desk among them—had been recently polished. Others were much older and contained abandoned or superseded plotlines. There were notes and false starts, lists of names, plot ideas, instructions to himself. All these materials were gorgeously alive and charged with observations; reading them was the closest thing to seeing his amazing mind at play upon the world. One leather-bound workbook was still closed around a green felt marker with which David had recently written.

  Nowhere in all these pages was there an outline or other indication of what order David intended for these chapters. There were a few broad notes about the novel’s trajectory, and draft chapters were often preceded or followed by David’s directions to himself about where a character came from or where he or she might be headed. But there was no list of scenes, no designated opening or closing point, nothing that could be called a set of directions or instructions for The Pale King. As I read and reread this mass of material, it nevertheless became clear that David had written deep into the novel, creating a vividly complex place—the IRS Regional Examination Center in Peoria, Illinois, in 1985—and a remarkable set of characters doing battle there against the hulking, terrorizing demons of ordinary life.

  Karen Green and Bonnie Nadell asked me to assemble from these pages the best version of The Pale King that I could find. Doing so has been a challenge like none I’ve ever encountered. But having read these draft pages and notes, I wanted those who appreciate David’s work to be able to see what he had created—to be allowed to look once more inside that extraordinary mind. Although not by any measure a finished work, The Pale King seemed to me as deep and brave as anything David had written. Working on it was the best act of loving remembrance I was capable of.

  In putting this book together I have followed internal clues from the chapters themselves and from David’s notes. It was not an easy task: even a chapter that appeared to be the novel’s obvious starting point is revealed in a footnote, and even more directly in an earlier version of that chapter, to be intended to arrive well after the novel begins. Another note in the same chapter refers to the novel as being full of “shifting POVs, structural fragmentation, willed incongruities.”

  But many of the chapters revealed a central narrative that follows a fairly clear chronology. In this story line, several characters arrive at the Peoria Regional Examination Center on the same day in 1985. They go through orientation and begin working in and learning about the vast world of IRS tax returns processing. These chapters and these recurring characters have an evident sequence that forms the novel’s spine.

  Other chapters are self-contained and not part of any chronology. Arranging these freestanding sections has been the most difficult part of editing The Pale King. It became apparent as I read that David planned for the novel to have a structure akin to that of Infinite Jest, with large portions of apparently unconnected information presented to the reader before a main story line begins to make sense. In several notes to himself, David referred to the novel as “tornadic” or having a “tornado feeling”—suggesting pieces of story coming at the reader in a high-speed swirl. Most of the non-chronological chapters have to do with daily life at the Regional Examination Center, with IRS practice and lore, and with ideas about boredom, repetition, and familiarity. Some are stories from various unusual and difficult childhoods, whose significance gradually becomes clear. My aim in sequencing these sections was to place them so that the information they contain arrives in time to support the chronological story line. In some cases placement is essential to the unfolding story; in others it is a matter of pace and mood, as in siting short comic chapters between long serious ones.

  The novel’s central story does not have a clear ending, and the question inevitably arises: How unfinished is this novel? How much more might there have been? This is unknowable in the absence of a detailed outline projecting scenes and stories yet to be written. Some notes among David’s manuscript pages suggest that he did not intend for the novel to have a plot substantially beyond the chapters here. One note says the novel is “a series of setups for things to happen but nothing ever happens.” Another points out that there are three “high-end players… but we never see them, only their aides and advance men.” Still another suggests that throughout the novel “something big threatens to happen but doesn’t actually happen.” These lines could support a contention that the novel’s apparent incompleteness is in fact intentional. David ended his first novel in the middle of a line of dialogue and his second with large plot questions addressed only glancingly. One character in The Pale King describes a play he’s written in which a man sits at
a desk, working silently, until the audience leaves, at which point the play’s action begins. But, he continues, “I could never decide on the action, if there was any.” In the section titled “Notes and Asides” at the end of the book I have extracted some of David’s notes about characters and story. These notes and lines from the text suggest ideas about the novel’s direction and shape, but none strikes me as definitive. I believe that David was still exploring the world he had made and had not yet given it a final form.

  The pages of the manuscript were edited only lightly. One goal was to make characters’ names consistent (David invented new names constantly) and to make place names, job titles, and other factual matters match up throughout the book. Another was to correct obvious grammatical errors and word repetitions. Some chapters of the manuscript were designated “Zero drafts” or “freewriting,” David’s terms for first tries, and included notes such as “Cut by 50% in next draft.” I made occasional cuts for sense or pace, or to find an end point for a chapter that trailed off unfinished. My overall intent in sequencing and editing was to eliminate unintentional distractions and confusions so as to allow readers to focus on the enormous issues David intended to raise, and to make the story and characters as comprehensible as possible. The complete original drafts of these chapters, and the entire mass of material from which this novel was culled, will ultimately be made available to the public at the University of Texas’s Harry Ransom Center, which houses all of David Foster Wallace’s papers.

  David was a perfectionist of the highest order, and there is no question that The Pale King would be vastly different had he survived to finish it. Words and images recur throughout these chapters that I am sure he would have revised: the terms “titty-pinching” and “squeezing his shoes,” for example, would probably not be repeated as often as they are. At least two characters have Doberman hand puppets. These and dozens of other repetitions and draft sloppinesses would have been corrected and honed had David continued writing The Pale King. But he did not. Given the choice between working to make this less-than-final text available as a book and placing it in a library where only scholars would read and comment on it, I didn’t have a second’s hesitation. Even unfinished, it is a brilliant work, an exploration of some of life’s deepest challenges, and an enterprise of extraordinary artistic daring. David set out to write a novel about some of the hardest subjects in the world—sadness and boredom—and to make that exploration nothing less than dramatic, funny, and deeply moving. Everyone who worked with David knows well how he resisted letting the world see work that was not refined to his exacting standard. But an unfinished novel is what we have, and how can we not look? David, alas, isn’t here to stop us from reading, or to forgive us for wanting to.

  —Michael Pietsch

  We fill pre-existing forms and when we fill them we change them and are changed.

  —Frank Bidart, “Borges and I”

  §1

  Past the flannel plains and blacktop graphs and skylines of canted rust, and past the tobacco-brown river overhung with weeping trees and coins of sunlight through them on the water downriver, to the place beyond the windbreak, where untilled fields simmer shrilly in the A.M. heat: shattercane, lamb’s-quarter, cutgrass, sawbrier, nutgrass, jimsonweed, wild mint, dandelion, foxtail, muscadine, spinecabbage, goldenrod, creeping charlie, butter-print, nightshade, ragweed, wild oat, vetch, butcher grass, invaginate volunteer beans, all heads gently nodding in a morning breeze like a mother’s soft hand on your cheek. An arrow of starlings fired from the windbreak’s thatch. The glitter of dew that stays where it is and steams all day. A sunflower, four more, one bowed, and horses in the distance standing rigid and still as toys. All nodding. Electric sounds of insects at their business. Ale-colored sunshine and pale sky and whorls of cirrus so high they cast no shadow. Insects all business all the time. Quartz and chert and schist and chondrite iron scabs in granite. Very old land. Look around you. The horizon trembling, shapeless. We are all of us brothers.

  Some crows come overhead then, three or four, not a murder, on the wing, silent with intent, corn-bound for the pasture’s wire beyond which one horse smells at the other’s behind, the lead horse’s tail obligingly lifted. Your shoes’ brand incised in the dew. An alfalfa breeze. Socks’ burrs. Dry scratching inside a culvert. Rusted wire and tilted posts more a symbol of restraint than a fence per se. NO HUNTING. The shush of the interstate off past the windbreak. The pasture’s crows standing at angles, turning up patties to get at the worms underneath, the shapes of the worms incised in the overturned dung and baked by the sun all day until hardened, there to stay, tiny vacant lines in rows and inset curls that do not close because head never quite touches tail. Read these.

  §2

  From Midway Claude Sylvanshine then flew on something called Consolidated Thrust Regional Lines down to Peoria, a terrifying thirty-seater whose pilot had pimples at the back of his neck and reached back to pull a dingy fabric curtain over the cockpit and the beverage service consisted of a staggering girl underhanding you nuts while you chugged a Pepsi. Sylvanshine’s window seat was in 8-something, an emergency row, beside an older lady with a sacklike chin who could not seem despite strenuous efforts to open her nuts. The core accounting equation A = L + E can be dissolved and reshuffled into everything from E = A – L to beyond. The craft rode the updrafts and downdrafts like a dinghy in a gale. The only service into Peoria was regional out of either St. Louis or the two Chicagos. Sylvanshine had an inner ear thing and couldn’t read on planes but did read the emergency laminated card, twice. It was mostly illustrations; for legal reasons, the airline had to presume illiteracy. Without being aware that he was doing so, Sylvanshine mentally repeated the word illiterate several dozen times until the word ceased to mean anything and became just a rhythmic sound, not unlovely but out of sync with the propellers’ flux’s pulse. It was something he did when he was under stress and did not want an incursion. His point of departure was Dulles after a Service shuttle from Shepherdstown/Martinsburg. The three major codifications of US tax law being of course ’16, ’39, and ’54, with ’81 and ’82’s indexing and anti-abuse provisions also relevant. The fact that another major recodification was on the horizon would not, obviously, be on the CPA exam. Sylvanshine’s private goal was to pass the CPA exam, thereby immediately advancing two paygrades. The extent of the recodification would, of course, depend in part on the Service’s success in carrying out the Initiative’s directives. The job and the exam had to occupy two separate parts of his mind; it was crucial that he maintain separation of powers. Separation of the two areas. Calculating depreciation recapture for §1231 assets is a five-step process. The flight took fifty minutes and seemed much longer. There was nothing to do and nothing would hold still in his head in all the confined noise and after the nuts were gone there was nothing else for Sylvanshine to do to occupy his mind but try to look at the ground which appeared close enough that he could make out house colors and the types of different vehicles on the pale interstate the plane seemed to tack back and forth across. The card’s figures opening emergency doors and pulling cords and crossing their arms funereally with their seat cushions on their chests seemed amateurishly drawn and their features little more than bumps; you couldn’t see fear or relief or really anything on their faces as they slid down the emergency chutes in the drawing. Emergency doors’ handles opened in one way and emergency hatches over the wings opened in a totally different way. Components of equity include common stock, retained earnings, and how many different types of SE transaction. Distinguish between perpetual and periodic inventory and explain the relation(s) between a physical inventory and the cost of goods sold. The darkly gray head ahead of him gave off a scent of Brylcreem that was even now surely soaking and staining the little paper towel on the seat top. Sylvanshine wished again that Reynolds was with him on the flight. Sylvanshine and Reynolds were both aides to Systems icon Merrill Errol (‘Mel’) Lehrl although Reynolds was a GS-11 and Sylvanshine onl
y a miserable and pathetic GS-9. Sylvanshine and Reynolds had lived together and gone everywhere together since the Rome REC debacle in ’82. They weren’t homosexual; they just lived together and both worked closely with Dr. Lehrl at Systems. Reynolds had both his CPA and a degree in Information Systems Management although he was only slightly more than two years Claude Sylvanshine’s senior. This asymmetry was just one more thing that compromised Sylvanshine’s self-regard since Rome and made him doubly loyal and grateful to Systems Director Lehrl for having salvaged him from the debris of the catastrophe in Rome and believing in his potential once his niche as a cog in the system was found. The double-entry method invented by Italian Pacioli during the same period as C. Columbus et alia. The card indicated that this was the type of aircraft whose emergency oxygen was a fire-extinguisherish thing beneath the seats rather than dropping from overhead. The primitive opacity of the figures’ faces was actually scarier than fear or some kind of visible expression would have been. It was unclear whether the card’s primary function was legal or PR or both. He briefly tried to remember the definition of yaw. Every so often while studying for the exam this winter Sylvanshine would burp and it would seem like more than a burp; it would taste like he’d almost thrown up a little. A light rain made a moving lace on the window and distended the crosshatched land they went over. At root, Sylvanshine saw himself as a dithering ninny with at most one marginal talent whose connection to him was itself marginal.

  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, In
c. 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.