mr. kuttner. [inaudible] is it feasible? yes. the small entity, perhaps is the question -- perhaps not an empirical question. >> thank you, mr. chairman. >> on the question of whether it's a new tax, it's an existing tax not paid by the vast majority of people who should be paying it, whether that's a new tax or not is in the eye of the beholder. a lot of people see it as the new tax. as the question of whether it's feasible, i agree with mr. kuttner's point. it's not that it feasible, but halperin some would be and how much can congressional legislation reduce the burden? .. people are coming in from all over the country. you have one little jurisdiction and that accounts for all that that mr. holbrooke last time we had a hearing like this didier understand there is a service that can be provided that what ss and calculate the tax just like it's done who now on shipping roi vv to and does the business and then collect a tax and the service to figure out -- >> did you testify last time we had a hearing like this? specter was the s

mr. kuttner. [inaudible] is it feasible? yes. the small entity, perhaps is the question -- perhaps not an empirical question. >> thank you, mr. chairman. >> on the question of whether it's a new tax, it's an existing tax not paid by the vast majority of people who should be paying it, whether that's a new tax or not is in the eye of the beholder. a lot of people see it as the new tax. as the question of whether it's feasible, i agree with mr. kuttner's point. it's not that it feasible, but halperin some would be and how much can congressional legislation reduce the burden? .. people are coming in from all over the country. you have one little jurisdiction and that accounts for all that that mr. holbrooke last time we had a hearing like this didier understand there is a service that can be provided that what ss and calculate the tax just like it's done who now on shipping roi vv to and does the business and then collect a tax and the service to figure out -- >> did you testify last time we had a hearing like this? specter was the s

mr. kuttner, listening to your testimony before i heard mr. delbianco, i was tempted to think that maybe innovation is taking the place so rapidly that you would not need the $1 million exemption or the $100,000 exemption that this bill does because you could just pull up and app and you'd be doing pretty simply. isn't that right? >> the technology will reduce the cost over time. as to where it goes, that is another question for you over time. >> mr. henchmahaslam, this is ad panel because mr. kuttner doesn't seem to have a dog in this fight either way. >> we sat in the right order. [laughter] >> it seems that he could go the right way if you simplified the tax. you're not saying this a bad idea, you're just saying it would be a lot simpler to simplify the tax? >> it would be simpler if you simplify, yes. [laughter] >> mr. delbianco says he does not want this even if you simplify the tax. he thinks that's a bad idea. am i misstating were you are? >> no. i have done what i hope to be a thorough job how unfair i think it will be to collect. that