In paragraph 3.32 we do talk about how they inform their staff. We found that they had communicated to the ATP auditors through technical news bulletins, information sessions, or webinars to make them aware of the nature of the plans and how they could be identified.
We said that we found that the agency adequately communicated to their auditors the information related to the four selected aggressive tax plans. They're using a variety of different ways to make sure their auditors are aware of the types of tax plans that are happening.