president. the speaker s committee member who led the organization of today s event. acting tsa administrator and a guest of the speaker. linda jeneane and member of the speaker s committee and washington editor at crimber magazine. she s also helped put together this evening. chris chambers journalism professor george tenacity and commentator for russia today also a member of the press club. the director of communications for the holes corporation and former homeland security corporation. in the current homeland security spokesman a guest of the speaker press secretary clark stevens. [applause] our guest today has spoken before up the national press club although her title has changed since she was the last guest three years ago she s handling many issues during her time as governor of arizona. immigration and border security. today she will be talking about aviation security and terrorist threats. janet napolitano runs a massive federal agency that is still new by washingto
testimony about the irs s use of lien as to what i learned about the use of liens conversation i had last fall. in that call we discussed irs decision to file liens against taxpayers subject to the tax shelter disclosure penalty even though the irs had agreed not to pursue collection against such taxpayers until congress had a chance to change the law. in general, i m disappointed and the lack of judgment and discretion and exercise by irs employees, agents, lawyers, collections and appeals officers in certain of these cases. and in some cases, it was an irs regulation that prohibited the irs from abating the penalty such as by not allowing the filing of amended returns. in another case, irs did not consider the negative impact to a taxpayers line which was critical to the business before filing a lien. mr. miller, everyone including the president and treasury secretary agree that small businesses are economic engines of our recovery. the health reform bill imposing new burde