The purpose of Form 8938 is to report foreign financial assets, which makes it similar to FBAR. However, filing Form 8938 does not relieve you of your FBAR filing responsibilities, nor does it act as a substitute for filing an FBAR. Form 8938 should be enclosed with your US income tax return.
The diaphragm, a smooth skeletal muscle used to control respiration, is nominally an involuntary muscle, although limited voluntary control can be achieved. The diaphragm operates using the phrenic and lower intercostal nerves to communicate with the brainstem. Continue Reading.
The only problem is these two states are happening automatically within our bodies and we can't control them. However, yoga has an answer. The diaphragm, the muscle that we use to breathe, mostly functions automatically, but we can also control our breathing when we want to (like holding our breath underwater).