That's a somewhat difficult question to answer, because there are many different levels at which personnel operate.
I can say from personal experience that service from the front-line people when you call the 1-800 number is worse than it was before. But from a district manager level on up, it has perhaps become better, in that these people are actually now willing to speak with you if you request that the issue be elevated. Combine that with these advisory committees, where there has actually been open communication and sharing of ideas, and it's been quite refreshing. Whether we actually believe they're listening to everything we say might be a different story, but at least it allows for that communication and sharing of ideas.
There's another element I'd like to bring out on that consistency. This is something we are seeing more and more of. I'm not sure if it's a personnel issue or a practice issue, but people need this kind of reliability on the decisions. We're finding now that issues of objections and appeals that used to take three or four months, and then the taxpayer could move on, are now taking 18 and 24 months. It doesn't put the taxpayer in a position where they can even really comply with the current year, because it depends on the decision rendered on a previous appeal. So from an internal point of view, I don't know whether that's a personnel problem or a policy problem.