Thank you, Madam Chair.
Thank you to the witnesses for being with us today.
I'd like to begin with Professor Stapleton.
Thank you for being with us. I'm happy to be getting into the weeds a bit around automatic tax filing, which is such an important intervention for low-income people across the country.
I want to make sure I understand your point around the many data points that are collected in a tax filing. Are you suggesting that when it comes to automatic tax filing, there should be some kind of further simplified file that gets submitted, particularly in the case of deemed filing? Could you get a little detailed for us about what you're suggesting? Do you think taking that approach would require any changes to what's being proposed in the legislation versus more on the implementation side?