So, basically, what the conclusion would be is that process, that procedure, that computer system was purposefully overridden.

I kind of view--and this is just my assumption, that CSARL in Geneva is kind of a headquarters, with a limited headcount.

Congress can and should act to ensure that hard work pays off by raising the minimum wage for millions of workers.

Do you think this is basically what accountants do in working with their clients to comply with the tax code?

We should be giving an award to an American business that creates 52,000 jobs.

My experience with the IRS is they are pretty detailed, and they ask a lot of pretty good questions.

I introduced the 21st Century Worker Tax Cut.

I just think it is extremely important for people to understand really how our tax code operates.

It is really important that we have a tax code that allows us to compete fairly in the global marketplace.

Do you feel that Caterpillar is at a competitive disadvantage because of the U.S. tax system?

You had a whistleblower say that you did not report $2 billion worth of income tax to the United States.

So you did not stuff any kind of tax savings in a mattress or a pillow case. I mean, you actually put that to use----

There is nothing nefarious in trying to minimize that tax burden?

I would like to scrap the current tax code. I would like to just raise the revenue we need and stop economic and social engineering through the tax code.

If Caterpillar is doing something wrong, the proper venue would be a court of law, tax court, and have the IRS adjudicate this thing, not Congress.

So we can change that law, we can change that reality, and then companies like Caterpillar will start manufacturing overseas.

Which probably, if we do this, would be exactly what large corporations like Caterpillar would do.

Can you talk a little bit about tax avoidance versus tax evasion?