Madam Chair, I think it would be inappropriate in this forum to talk about specific taxpayer issues, and there are lots of different circumstances and situations out there. What I was referring to is that overall we do need to look at it case by case to determine what we think is fair and reasonable and where there is more of a systemic issue, and I talked about the gross versus net that we saw on the CERB. Then we can take actions that are more broadly based, but we just have to look at every situation.
This is not unknown to us, even outside of a pandemic. We have to take that look and determine how the situation transpired and what the appropriate action is in that situation. We do have taxpayer relief programs. As Mr. Gallivan referenced, we have payment plans that we can agree to with the taxpayer. There are a number of different vehicles to try to handle these situations, and what we are emphasizing is to just take actions that are appropriate in the context of the pandemic that everybody has been going through.