where it seems a professor at the business school at american university, david williamson, has found from his studies that it seems that the irs is disproportionately targeting smaller businesses. a, do you find that, too? have you heard this from other people? b, why? and c, what can we do about it? >> very good questions. i think he's absolutely right. they are targeting small businesses for one major reason, and that's because small businesses don't have the resources to fight back like the large corporate entities do. and we understand that the irs has quotas for some of their agents now, and they're just hauling them in. they're abusing them. oftentimes, they're literally fishing expeditions. they generally don't find anything that the small business person has done right -- excuse me, done wrong, but even if you did everything right, even if you win, you lose, because you have attorneys fees oftentimes or accountant's fees and the irs isn't going to pay that. >> what can i do as a small businessperson who has been targeted if i think it's unfair? >> you can contact your local c