We did find a pocket of more serious non-compliance in the course of our audit work. These are claims that have been made where we believe they were false or contained inaccurate information, and the claimants were actually assisted by a third party in making those claims. We would call them a “preparer”, for example.
We are pursuing all those cases. The December report uses the figure of 2,000. We're up to 3,800. As we are discovering more, we are identifying them, and we will be auditing all those claims. We will also be auditing the preparers who supported the claimants and considering the application of third party penalties.
This is an area we are concerned about, and we will be continuing our work in that regard.