how does that square with a nicer, friendlier, kinder irs? >> first of all, those are your words. i want an irs that meets people based on their individual circumstance, that is fair and evenhanded with the american public. collections is one of the most difficult areas that we have. we have a job to do. in general the american people expect people to have a tax debt in that they are not paying and that we make sure that they do. not so that money comes into the government, but so that these people that are paying on time do not have to pay more. when it comes to collection, we need to make sure that we do our job and that we also do it in a way that respects taxpayer rights, treating each person fairly. tax liens are retooled given us by the congress, a tool that congress expects us to use. this report just came out a couple of days ago. we do not have monopolies on great ideas or how to run our programs, and i will take a hard look at that and if there are legitimate ideas we will make changes. but by their nature i think that they are an important tool for the government to use.