31.   The preparer then collects the full refund about a week later when the IRS finishes processing the claim.

32.   The Social Security Administration would not process new claims and would close down its toll-free phone number.

33.   U.N. officials said restrictions imposed by a Security Council embargo on the sale of Iraqi crude oil has delayed processing claims.

34.   A hunger strike by refugees protesting harsh conditions at their detention center and delays in processing asylum claims has spread to a second center, refugee advocates announced Wednesday.

35.   A.B.C. radio reported that under the agreement the asylum seekers would be conveyed to the two countries to have their claims processed without touching Australian soil.

36.   After meeting with an independent advisory committee that visited the Woomera camp earlier this week, Immigration Minister Philip Ruddock said Thursday the government would resume processing claims.

37.   But immigration officials accused the migrants of a deliberate and dangerous attack on officers who process residency claims.

38.   Four groups were appointed to process the claims, and payments could be issued soon after the first application deadline in early August, officials said.

39.   Human rights campaigners accuse some rich nations of having over-restrictive definitions of refugees or of locking up asylum seekers while claims are processed.

40.   Just processing these claims is likely to take another five years, Alzamora said.