kim barker, groups can define themselveses and proceed in their work?t's also part of what happens, right? >> absolutely. you don't even have to apply to the i.r.s. for recognition as a social welfare nonprofit to o in effect go out tomorrow, incorporate your own social welfare nonprofit, said sai it's like values for a better america, start raising money, spend some money on an election, and then you can fold up before your first tax return is even due. so in many ways, the i.r.s. can't even match the speed of politics. and that's something i think that's gotten lost in this debate is why are we even talking about the i.r.s. monitoring the political spending of these groups when the f.e.c. is, theoretically, supposed to be the agency that's monitoring political spending? >> brown: well, richard schmalbeck, do you have an answer for that or is that just how the system has evolved? why is the i.r.s. the one looking at it? >> well, it is part of the internal revenue code, so they are the enforcers in chief as to 501-c-3, 501-c-4s, but they do have a joint