Thank you.
With regard to penalties and interest, there seems to be a discrepancy in terms of some officers giving more interest and penalties and other officers giving less weight. I'm surprised no consistent methodology or guidelines are given to officers so that everyone has the same. For example, is it a delay due to processing of the audit itself? Is it based on medical issues? Are there certain economic drivers at the time?
What are those guidelines? If we do have them, then why are they not being applied evenly across the board?