First, the resources that we've received have been targeted. A lot of the money included business intelligence IT systems to target the highest risk, and for us, the highest risk correlates with dollars. If you look at the $12.5-billion annual overall result, two-thirds of it is coming from ultra-high-net-worth individuals and multinationals. We disproportionately cover people with large dollars.
In terms of the rest of the taxpayers, the assignment of the file is done by somebody different from the person who actually conducts the audit. There's an expert there who understands that there's risk, that we're not wasting the taxpayer's time, and that we're not wasting our time. There are written procedures and guidance in there. There are supervisory reviews at various steps in the audit process. Then there is an IT system that causes regional quality assurance to take place. There's a headquarters level above that, and then it goes back to the appeals process. One of the key action plans from the agency around the appeals situation is to close the feedback loop. We get regular reports in the audit function from the appeals function that say, “It's this office, that office, that taxpayer, or that situation that you seem to be getting wrong” because we're reversing it. One of the outcomes of the OAG review is to tighten that feedback loop.