dr. john barrick, associate professor of brigham young. >> i would like to welcome professor john barrick from the school of accountancy at the brigham young university. which is a very highly rated business school. professor barrick is a leading academic expert in taxation. in addition he has a wealth of practical experience. is highlights include two years as, tax experience with a bipartisan joint committee on taxation and four years as a tax consultant with price waterhouse. his family as he within today. happy to have you here helping us to understand these issues. >> thank you very much, senator hatch. we thank all of our witnesses for coming. in order to get -- to give members time to ask questions, we ask you to limit your questions -- statements to five minutes. >> why did you start, mr. mctigue? [inaudible] >> i don't think a microphone is on. >> can you hear me speak was yes. >> okay, thank you, mr. chairman and members of the committee. i'm pleased to be a today to discuss the quality of services provided by paid tax prepares to millions of taxpayers will on prepares to provid

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 practical experience. the highlights include two years tax experience with a bipartisan joint committee on years as a taxur consultant with price waterhouse. we welcome you all here and happy to have you here helping to understand these issues. >> thank you very much, senator hatch. and we thank all of the witnesses for coming. in order to give members time to youquestions, we ask that limit your testimony to five minutes. the prepare statements will automatically be part of the record. why don't you start. >> thank you, mr. chairman. >> i don't think your mike is on there. >> can you hear me? >> yes. >> that is better. okay. andk you, mr. chairman members of the committee. i'm please