ms. olson? >> chairman platts, ranking member towns and members of the subcommittee, thank you for inviting me tostify today about the subject of the tax gap and tax related identity theft. both of these issues present challenges to tax administration. regarding the tax gap, the irs recently released and that the tax gap of 385 net tax cut estimate of 385 billion in 2006, and decisive this estimate is understandably attracted considerable attention. there are many causes of noncompliance including difficulty understanding and complying with the law, inability to pay due to financial hardship, and deliberate and sisters -- understatement of texter i believe the complexity of the tax code is responsible for considerable portion of noncompliance. as i've repeatedly recommended in my reports to congress, if you'll simplify the code, while you're working on that and i'm ever the optimist in that regard, that there are other steps that can be taken. first, the irs should be given the resources to substantially improve its taxpayers services. the percentage of calls the iris answers, known as the level