That's actually where I'm going next.
Because of these two examples from our practice, we really have to come to the question of whether there is a solution or whether this section should be repealed.
We are recommending that the section be repealed, because we feel that fixing the issues with the procedural fairness letters is going to require, as Michael said, significant government resources. If the purpose is to save the government money, it doesn't make more sense to put money into a system that is broken. We strongly feel that this is a system that's broken and it's not worth fixing.
Thank you. I look forward to your questions.