12058
Today some kind of court action is usually required the main exception being certain tax authorities such as  HM  Revenue and Customs in the United Kingdom and in the  United States  the Internal Revenue Service -- agencies that retain the legal power to levy assets ( by either seizure or distraint ) without a court order .
 None
Given options, please tell me the relationships of all the listed entity pairs.Output format is "relation1: word1, word2; relation2: word3, word4". 
Option: cities of residence, top members employees, members, alternate names, origin, state or provinces of residence, title of person, spouse, city of headquarters, NA, founded by, state or province of headquarters, employee of, countries of residence, country of birth, founded, subsidiaries, country of headquarters 
Text: {0} 
 Entity Pairs:   
Answer:
 NA: HM, United States