In that area, we have implemented a standardized, national, quality assurance process in which all audits are subject to quality review. We have a fairly high rate of quality review. For new auditors, it nears 100% and for experienced auditors it's at 20% or 30%. That is real-time quality assurance. This does take place before we reassess a taxpayer. There are quality controls built in.
It is true that we have some issues with respect to litigation and the difference of evidence, but our statistics in terms of change rates and appeal rates don't show an upward trend with respect to small and medium-sized business and eroding quality.