Thank you.
Mr. Cook, I, too, want to welcome you to the committee.
I have a few questions for you on part 1. If I run out of time, I may be able to come back to those.
My first question is about offshore taxes, which, if I am not mistaken, involve parts 1, 2, 3 and 4. I am referring to the informant program.
Another similar program is in place, the informant leads program. Budget 2014 and the budget bill introduced the offshore tax informant program.
What's the difference between the offshore tax informant program and the informant leads program? Why would an informant use one program over the other?