dr. alan bush cut. [applause] alan and i will engage in a little bit of a discussion here and then open it up for questions. first of all i would like to welcome david to our tax reform talk show. we don't have a live band but if you want to play some games then i'm open. so let's get this thing kicked off. and your seminal book you wrote that economists and politicians of all persuasions agree on three main points. the federal income tax is not simple. to come the federal income tax is not costly in the federal income tax is not there. can you elaborate this points for us? >> share. for those of you who may be interested or haven't seen any other we've done for this largely self-explanatory which means a minimum of regulation and 60, 70, 80,000 pages. anybody who thinks that simple is missing the point. so many stories over the years some entrepreneurs take a tax return to seven different tax offices and get seven different results. that could be a problem for tax professionals. and all the difficultie