[applause] now if you'll join me in welcoming mike carvin.applause] >> um, unlike the solicitor general, i will be offering my perm opinion. [laughter] one of the luxuries of being in private practice. i don't know, i did argue the case for the nfib against the individual mandate, so it's sort of like the old saying, right in the operation was a success, but the patient died which is sort of how -- [laughter] you know, some really good commerce clause rulings and then the chief justice in what the dissent accurately characterized as an act of sophistry rewrote the statute and gave congress all the power that had just been removed under the commerce clause power. so i thought i'd walk through it pretty quickly to explain why this was clearly a judicial rewriting of the statute and not an interpretation of the statute as chief justice correctly noted. the test between what is a penalty and what is a tax has always been relatively straightforward in the law. if you have a legal violation that you can't offend, then whatever monetary consequence