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In athletics , we become surrogate parents for someone 's son or daughter and must treat him or her as we would our own . Glass , unchipped enamel-lined pans and food-grade plastic containers are excellent substitutes for the traditional stone crock . Complexity and frequent changes in the tax laws create new burdens for both the IRS and taxpayers . The agency also is requesting comments that suggest additional options for regulating qualified health claims , together with an analysis of the strengths and weaknesses of each suggested alternative from the perspective of public health , policy , law , and practicality . Some use a " checklist " in which they have broad categories for assessing damages information throughout the course of case preparation .