I will respond.
That's the important aspect for us, to understand that we want to administer fairly across the broad range of taxpayers, but we do obviously deal with them. In this particular example that was raised in the Auditor General's report I would say that we are reviewing the issue that he raised for us. We understand that in dealing with diverse taxpayers sometimes to get to the right answer it takes more time with some than others. We are looking at both ends of that spectrum, though. In the case of people who face the 90-day deadline, there is always an opportunity for them to come to the agency and request more time, and we try to accommodate and show that flexibility when we need more time to get to the right answer.
On the large, multinational, complex cases, we did commit in the action plan to look at our rules there and to look at whether we can come up with clearer guidance as to how much time should be taken and when we need to take stronger action. But there is at the base of it—and this is why I started with my response—that we have to recognize that in order to get to the right answer, so that the right amount of tax gets collected, sometimes it takes longer in certain situations than it does in others. We need to have a system that accommodates that and administers the tax system fairly, but we are looking at—