congress if they would just give us more money we would do a better job. seriously, when you had that meeting and you put out that directive, what was it that you were trying to achieve? was it better morale? >> first of all we value customer service but when you cut the budget 1,000,200,000 and we lose 17,000 people we don't have enough people anyway. we have cut enforcement. >> if you don't have enough money to enforce the audits and the laws, as in some countries, people got to say the hell with the laws. >> it looks like to me that you are purposely harming taxpayers. >> right. can i answer that assertion? >> you agree that you have cut the use of taxpayer user fees to pay for customer steansz; is that correct? >> that money was moved to, in fact, fund the it necessary for implementing the statutory mandate that congress passed. >> the irs. the irs's choices and i would argue that they are choices on how to allocate resources have been deeply disappointing.