but, but can you tell us why the irs is now reversing a decision that danny wuerfel, when he was your predecessor, made. he put these bonuses on hold. why did you reverse that decision and will union members continue to be able to use official time to engage in union activity and will you seek to do something to change that type of what seemingly appears to be an abuse to the american people? >> mr. chairman i appreciate that question. let me make clear these are not bonuses, these are performance awards, they will not be made to every employee. last year a third of the employees got no bonuses. the performance level is determined by managers, not the employees, as we go forward. >> but are these built into the union contract? >> the union contract provided or provides that the performance award pool will be 1.75% of bargaining unit employees. last summer, danny wuerfel confronted very difficult decision, which was in light of the sequester, how many furlough days would be necessary to continue to operate the irs. if the performance awards had been made last summer one of the options