let me pass you over to professor allen morrison. >> thank you and welcome. i did not teach at all of those law schools in that short period of time between 2004. i'm fast but not that fast. since we're celebrating foia day today i made a resolution i'd have to file at least one foia request to make at perfect day. unfortunately i have a client i need have him sign some papers before i can file the request so it will be deemed to be timed today although it won't be filed today. deemed is my favorite word i tell the students, it's a meeting of let's pretend as in it didn't really happen but we'll pretend that it did happen so when you see deemed in all of these opinions you know it's really not true but they are pretending it is for other reasons. there's an old saying, that i'm from the internal revenue service and i'm here to help you. well, today we're going to turn that around a little bit. saying today is i'm sue long and i'm here to help the irs. and the department of justice and the fbi and the dea, and just about everybody else in the government. she's