I would say that as I read this report, I read other items that say there may be inconsistencies across the agency in what we do and how we're treating different taxpayers. It's something that we need to pay attention to, and we need to learn whatever lessons we can from the observations.
I would just say in this area that if we have a deadline of 90 days, for example, to get records, which may be reasonable in most cases, and a taxpayer finds that is unreasonable, we also have the flexibility, if they call us, to come up with an alternative arrangement. We can show some flexibility when we know about it. That's on the smaller end, if you like, for the individuals.
On the other side, I think it's just a fact of life for us that some of the complex structures and transactions that we run into in the international or multinational space are just going to take more time to go through in order to get the information we need. It's a challenge that Ted's auditors face all the time.
We like to think that we've built some flexibility into the system to be able to accommodate when more time is required so that we can get to the right result, but it is something that we're taking a look at, based on this audit, to see whether there's some room for improvement or something that we can do better to get a better result for the taxpayers.