but broving the fraud, which comes first? i mean so it's in the queue. if it's there for five years and i believe that's the statute of limitations for it, for you know, someone having to pay their tax obligation. if the irs vent gotten to it, it's out of the queue. that's my understanding and you can correct me if i'm wrong, commissioner. but and so if they haven't proven it by then, how do they know it was fraud, fraudulent. >> and much of the tax gap stock exchange not in that the queue. it's there are significant parts of the tax gap that irs doesn't detect in the sense of identifying the particular taxpayers that owe that amount. one of the issues here is that a significant portion of the tax gap is envelope very small amounts of money spread over millions of taxpayers. there are a lot of small businesses that have reporting problems both intentional and unintentional. they're small. by definition the tax liabilities there are small and it raises a question of whether it's worth going after them because to find the unpaid taxes in many cases you'd h