What I'll do, in the interests of time, is give a brief explanation, but I think at the last meeting we did commit to get back to you in writing, and I believe we did that.
In terms of consistency, the way that I was using the term was to say that at any given point in time we consistently treat one taxpayer the same as another. There can be circumstances where, for a variety of reasons, something gets administered in a slightly different way, based on new facts or new evidence that's come to light, so over time we can see some of that.
I will get back to you, though, on this particular case. I'll just note that we are trying to apply the law as it should be and consistently across all taxpayers, but I'll elaborate on that.