. >> i recognize mister lewis from georgia. >> thank you, mister chairman, ms. wilson, thank you for being here today. i understand you are head of the national tax office, what type of issues trying to resolve when they come to your firm? small issue, big issues, global issues? >> that is the unique thing about the firm, they run the gamut all the way from small, thousand dollar penalty issues to very large exams, we have a unique client base, we target midsize business, a range of issues we see. the significant issues, the penalty appeal, have never been for information return penalties and we tried to help them manage through that process. >> one of the biggest challenges you experience in resolving tax issues. >> a good question, the largest issue is being heard. >> a difficult time sometimes being heard, a face-to-face meeting. dramatically changed the process. >> and for many years. >> face to face, the one time you face the irs. they felt like they were being heard, they sat across from the appeals office. and see the head nodding. they felt they were bei