ms. salisbury, welcome. you made a long trek at a busy time of the year, and i know you've got some late nights energy and really appreciate your coming. >> thank you. chairman wyden speed i'm not sure mic is on of the. let's make sure. we always want oregonians heard. >> that's right. >> perfect. >> all right. chairman wyden, ranking member hatch, indistinguishable is of the committee, my name is janice elsberry to it and irs enrolled agent and a licensed tax consultant in oregon. for the past six years i have surfaced in oregon as a number of the board of tax petitioners and then served on the board for the last two years as chair. i am pleased to be here to discuss with the committee the actions that oregon has taken to protect taxpayers from incompetent and unethical tax return preparers, and to recommend that congress provide the irs with the authority to require individuals to demonstrate minimum competency and tax return preparation. either by passing the state board examination or for the individual

ms. salisbury have tax clients waiting for you at home in oregon. we thank you for coming. and dr. john barrick momentarily. and the attorney at the consumer aah bin,r and mr. dan attorney for the institute of justice. let us have senator hatch introduce the associate professor of brigham young. like to welcome the professor from the school of ofntiantcy at the college youngss at brigham university. the professor is a leading activities democratic expert in taxation. wealth of practical experience. the highlights include two years tax experience with a bipartisan joint committee on years as a taxur consultant with price waterhouse. we welcome you all here and happy to have you here helping to understand these issues. >> thank you very much, senator hatch. and we thank all of the witnesses for coming. in order to give members time to youquestions, we ask that limit your testimony to five minutes. the prepare statements will automatically be part of the record. why don't you start. >> thank you, mr. chairman. >> i don't think your mike is on there. >> can you hear me? >> yes. >> that