dr. john barrett, a professor at brigham young university. thank you both very much. he spent a lot of time at the witness table. thank you for your expertise and patience. for a second panel of like to introduce the first witness, director of tax issues from the government accountability office . director of investigative services and will answer any questions of members have. i know this topic generates a lot of passion. [laughter] think we're all right. we will have wayne mcelrath answer question some. our next witness, the president and ceo of h&r block. our third witness is janis salisbury. and we know the you have tax clients waiting for you at home in oregon. we thank you for coming. senator hatch will introduce john barrick momentarily. been our final witness, attorney for the institute of justice. let us know how the senator introduces as a professor at brigham young. >> college of business professor , a leading academic expert. practical experience, two years of tax experience with the bipartisan joint committee on taxation. a tax consultant with price water

dr. john barrett. associate professor at brigham young university. thank you both very much. you spent a lot of time at the thank youble and we for your expertise and patience. i would like to introduce mr. james mcteague. director of tax issues from the government accountability office. and wayne mcelrath. he will answer any questions members have after mr. mcteague. i know this topic generates a passion, but i think we right. mcelll have mr. wayne rath answer questions that members may have after providesgue testimony. the next witness, mr. william the president and c.e.o. of h and r block and ms. salisbury have tax clients waiting for you at home in oregon. we thank you for coming. and dr. john barrick momentarily. and the attorney at the consumer aah bin,r and mr. dan attorney for the institute of justice. let us have senator hatch introduce the associate professor of brigham young. like to welcome the professor from the school of ofntiantcy at the college youngss at brigham university. the professor is a leading activities democratic expert in taxation. wealth of practic