mr. roskam: thank you, mr. speaker. it's a very sobering thing to get a letter from the internal revenue service and not know what's inside. now it's one thing, mr. speaker, if you go to the mailbox and it's one of those ones that's a little bit colorful and you're like, hey, that's a tax refund in there. isn't that a delightful piece of mail? and everybody's happy to see that. when you get one of those other ones that is black and white and the nefarious print, you know what it means, it sends a chill through you. why does it send a chill through you? it sends a chill through you based on the disposition of the internal revenue service and you get a feeling, is this an organization, is this an agency that has unbelievable authority? are they being fair? are they treating me as a taxpayer the way i ought to be treated? and the reason this becomes so important is we've got a tax compliance system in the united states, 99% of which is voluntary. that's a remarkable thing. 99% of american taxpayers voluntarily pay their ta