text: LONDON — Come on, Boris!
  The mayor of London and would-be prime minister of Britain is funny, smart, erudite and charming. He’s franker than most politicians. He runs a booming city in a boozing country, even if central London has become a private club for the world’s super-rich. He’s a lovable rogue adept at getting out of tight corners of his own creation. He uses a cultivated dishevelment to disarm stuffier fellow Tories and stiffer opponents of the left. But this time bustling, bristling Boris Johnson has gone too far.
  It is one thing to flip-flop on immigration (one minute he’s sort of for it, then he’s really against it), or make unsubstantiated claims about European Union regulations, or be the loosest of political cannons. It is another for Johnson, who was born in New York and is a United States citizen, to declare himself above American law and refuse to pay the tax he owes. Blond-haired provocateur takes on the United States Internal Revenue Service: This could get interesting.
  In a recent interview with National Public Radio during an American book-promotion tour, Johnson said, “The United States comes after me, would you believe it, for capital gains tax on the sale of your first residence, which is not taxable in Britain.” Asked if he would pay the tax bill, the mayor replied: “No is the answer. I think it’s absolutely outrageous. Why should I?” He then indulged in some whining about how he hadn’t lived in the United States since he was five and paid his taxes in Britain “where I live and work.” The whole “doctrine of global taxation” applied by the United States was, he declared, “incredible.”
  Come on, Boris! Give us a break. Get used to it.
  All American citizens (even those who have presided over the London Olympics) are, last time I checked, legally obliged to file a tax return and liable for United States taxes on their global income. Even green card holders (permanent residents) are taxable on what they earn worldwide. It is safe to say that no American expat loves this. We may well find it unreasonable, unjust and preposterous. We may envy the Russian and Arab and French and Chinese high-rollers holed up in Mayfair and Knightsbridge and Chelsea, whose global income is not taxed by Her Majesty’s Revenue and Customs, as it would be if they lived in the United States.
  As principles of Western democracies go, equality before the law is important, indeed fundamental. Under United States law, a capital gain on the sale of a first residence is not fully tax-exempt, as in Britain.
  “Absolutely outrageous,” angry Johnson declared.
  “Why should I?” poor Johnson asked.
  It’s the law, that’s why. You can avoid everything in life but death and the tax man. They will come get you.
  Johnson could, of course, have given up his American citizenship. In 2006, he wrote he was “getting a divorce from America.” But he never broke the bond, presumably because his inner American — the loud, freedom-loving, rambunctious character wrapped up inside a Latin-spouting eccentric Englishman — resisted.
  Johnson has in the past been assiduous on tax matters. Louis Susman, the former American ambassador to Britain, once told me of his embarrassment when, in 2011, Johnson buttonholed President Obama at Buckingham Palace and, by way of opening gambit, demanded from him a check for several million pounds to cover unpaid congestion charges of diplomats at the United States Embassy. The president was not amused.
  The United States, along with other countries, argues that diplomatic immunity covers the charge for bringing a vehicle into central London during office hours. William Hague, the former British foreign secretary, said last year that the embassy had 63,000 fines for a total of 7.2 million pounds, or about $11.3 million at current rates. The United States, at that time, was the highest debtor, followed by Russia, which owed £4.89 million from 42,310 fines and Japan, which owed £4.85 million from 42,206 fines.
  (Nigerian diplomats owed the most in parking fines, followed by Saudi Arabia, and the worst offenders for alleged drunk driving were Russian diplomats.)
  The holiday season is upon us. It’s a time of celebration, reflection and reconciliation. Pay up, Boris. Why? Because it’s the right thing to do — and then fight like crazy to change the law, if you will.
  As for those congestion charges, their applicability to diplomats is unclear. Are they a tax, from which diplomats would be exempt, or a “service rendered,” for which they could be considered liable?
  It’s Thanksgiving, a day to give thanks, even for the taxman, who reminds us that we’re all in this together. I think Matthew Barzun, the American ambassador, who knows Johnson well, might consider a compromise that settles the matter before the embassy moves south of the River Thames in 2017 to a site outside the congestion zone.
explanation: The document is an opinion piece discussing Boris Johnson's refusal to pay U.S. taxes despite being a U.S. citizen. It critiques his stance and argues that he should comply with U.S. tax laws. The text does not contain any math questions or answers.
distilabel_metadata.content: Evaluate the user given text extract and determine if it contains a math question and optionally and answer to this question.
  
  Output rules:
  
  1. Briefly describe the document and mention if it contains a question or a question and answer.
  2. Finalize the output with: Label: no-question,question,question-and-answer,multiple-question,multiple-question-and-answer
distilabel_metadata.role: system
distilabel_metadata.content: LONDON — Come on, Boris!
  The mayor of London and would-be prime minister of Britain is funny, smart, erudite and charming. He’s franker than most politicians. He runs a booming city in a boozing country, even if central London has become a private club for the world’s super-rich. He’s a lovable rogue adept at getting out of tight corners of his own creation. He uses a cultivated dishevelment to disarm stuffier fellow Tories and stiffer opponents of the left. But this time bustling, bristling Boris Johnson has gone too far.
  It is one thing to flip-flop on immigration (one minute he’s sort of for it, then he’s really against it), or make unsubstantiated claims about European Union regulations, or be the loosest of political cannons. It is another for Johnson, who was born in New York and is a United States citizen, to declare himself above American law and refuse to pay the tax he owes. Blond-haired provocateur takes on the United States Internal Revenue Service: This could get interesting.
  In a recent interview with National Public Radio during an American book-promotion tour, Johnson said, “The United States comes after me, would you believe it, for capital gains tax on the sale of your first residence, which is not taxable in Britain.” Asked if he would pay the tax bill, the mayor replied: “No is the answer. I think it’s absolutely outrageous. Why should I?” He then indulged in some whining about how he hadn’t lived in the United States since he was five and paid his taxes in Britain “where I live and work.” The whole “doctrine of global taxation” applied by the United States was, he declared, “incredible.”
  Come on, Boris! Give us a break. Get used to it.
  All American citizens (even those who have presided over the London Olympics) are, last time I checked, legally obliged to file a tax return and liable for United States taxes on their global income. Even green card holders (permanent residents) are taxable on what they earn worldwide. It is safe to say that no American expat loves this. We may well find it unreasonable, unjust and preposterous. We may envy the Russian and Arab and French and Chinese high-rollers holed up in Mayfair and Knightsbridge and Chelsea, whose global income is not taxed by Her Majesty’s Revenue and Customs, as it would be if they lived in the United States.
  As principles of Western democracies go, equality before the law is important, indeed fundamental. Under United States law, a capital gain on the sale of a first residence is not fully tax-exempt, as in Britain.
  “Absolutely outrageous,” angry Johnson declared.
  “Why should I?” poor Johnson asked.
  It’s the law, that’s why. You can avoid everything in life but death and the tax man. They will come get you.
  Johnson could, of course, have given up his American citizenship. In 2006, he wrote he was “getting a divorce from America.” But he never broke the bond, presumably because his inner American — the loud, freedom-loving, rambunctious character wrapped up inside a Latin-spouting eccentric Englishman — resisted.
  Johnson has in the past been assiduous on tax matters. Louis Susman, the former American ambassador to Britain, once told me of his embarrassment when, in 2011, Johnson buttonholed President Obama at Buckingham Palace and, by way of opening gambit, demanded from him a check for several million pounds to cover unpaid congestion charges of diplomats at the United States Embassy. The president was not amused.
  The United States, along with other countries, argues that diplomatic immunity covers the charge for bringing a vehicle into central London during office hours. William Hague, the former British foreign secretary, said last year that the embassy had 63,000 fines for a total of 7.2 million pounds, or about $11.3 million at current rates. The United States, at that time, was the highest debtor, followed by Russia, which owed £4.89 million from 42,310 fines and Japan, which owed £4.85 million from 42,206 fines.
  (Nigerian diplomats owed the most in parking fines, followed by Saudi Arabia, and the worst offenders for alleged drunk driving were Russian diplomats.)
  The holiday season is upon us. It’s a time of celebration, reflection and reconciliation. Pay up, Boris. Why? Because it’s the right thing to do — and then fight like crazy to change the law, if you will.
  As for those congestion charges, their applicability to diplomats is unclear. Are they a tax, from which diplomats would be exempt, or a “service rendered,” for which they could be considered liable?
  It’s Thanksgiving, a day to give thanks, even for the taxman, who reminds us that we’re all in this together. I think Matthew Barzun, the American ambassador, who knows Johnson well, might consider a compromise that settles the matter before the embassy moves south of the River Thames in 2017 to a site outside the congestion zone.
distilabel_metadata.role: user
distilabel_metadata.raw_output_q_a_detector_0: The document is an opinion piece discussing Boris Johnson's refusal to pay U.S. taxes despite being a U.S. citizen. It critiques his stance and argues that he should comply with U.S. tax laws. The text does not contain any math questions or answers.
  
  Label: no-question