12/01/2009
https://www.congress.gov...
"What troubles me is why there is any doubt in your mind as to what the purpose is."
"Well, we passed a law in 2010 talking about economic substance saying that something has got to be real, it cannot be fake, and we are going after these totally phony transactions, which is what this ..."
"They acknowledge it. But then when the IRS says they are going to allow that to be used, it undermines all the efforts we are making."
"I am amazed at your reluctance to say yes to the most obvious question."