If you go to the auditor section in particular, where you see an enhanced improvement in professionalism and attitude, that's not an issue for us. The issue is more one where I would talk to you and ask you for a ruling and you'd say, “Hi, my name is David.” You don't give your last name. Then I'd say, “Thanks. I wasn't clear on the phone, so I would like to talk to David.” They say, “David who?” And then they say, “Well, I'm John; you're going to have me today.” “Oh, but David said this other thing. Can you give me something in writing?” “No, we don't do that.” Where do I go? It's very difficult.
That's the frustrating part. It's not the person but the process. Also, even the staff have some problems. This tax act is very hard to administer.
We have other examples that we could give, like the $500,000 capital gains exemption, but I don't want to interrupt your question.