Welcome to our witnesses. It's an interesting discussion today.
Mr. Moffat, you talked a little bit about the overregulated tax regime we have. I think most of us around the table would have to agree with you on that comment, quite frankly. It's also very difficult to put a little bit of water or wine into that soup to make it a little thinner; there's a lot of pushback when you try to do it. I think we all agree that it is overly complicated, and especially the tariff code.
I would like you to expand on that a little bit and give three quick examples, if you could, of an overly complicated tax system and tariff code.