story. i want to start with a quote from one of these employees and this is what they said when asked about where this generated. it's impossible as an agent, we are controlled by many, many, people. we have to submit, many, many reports. so the chance of two agents being rogue and doing things like that could never happen. >>, what's your reaction to that? >> i think that's exactly correct. i began my legal career over 30 years ago in the office of chief counsel in the internal revenue service. i was a trial lawyer for treasury, irs. tax-exempt was one of our clients. they have an internal revenue code manual, irm they don't get to freelance these kinds of questions or this kind of targeting. there is no way this could have generated in cincinnati. number two, i have letters from two offices in california and also from a tax law specialist who is handling a case out of albuquerque in washington, d.c. as well as cincinnati. we were involved with four offices in the 27 cases