Carl Levin

What is the justification for that except to save tax money? And that is perfectly legitimate, right?

What rule would you change?

We see in the Microsoft case a very significant transfer of revenue and profit overseas to a wholly owned subsidiary in some cases that has no employees whatever.

The Congress is to blame for some of this.

Our code is far too complex, and I also agree that the fact that you try to lower your taxes is not illegal in and of itself.

This Subcommittee has demonstrated in hearings and comprehensive reports how various schemes have helped to shift income to offshore tax havens and avoid U.S. taxes.

Is that what you mean by sequence?

Two pools, both HP pools, were given a common schedule.

Let us know what you find.

It does not exist now, obviously, or else you would have said it exists.

I think we probably should then official ask the Social Security Administration to answer that question since this panel is not able to answer it.

I agree with him. Just how does a judge do three or four or five cases a day?

I have a few more questions, and then we will call on other Senators to see if they have additional questions.

I mean, does it show, for instance, that there is greater care being taken?

You think that has been clear with the ALJs.

Do you think the ALJs know that?

That is where our big backup is, at the administrative law judge level.

I think the question is--to me it sounds anecdotal.

Were you surprised by that figure, 22 percent?

A large percentage, it is very concerning.

What is your personal experience?

Is there a way--and I do not want to misstate Dr. Coburn's question because he states them better than I can.

We just simply should not have 20 or 25 percent of the cases that have, according to the Social Security Administration, errors or inadequacies in them.

I do not think it is 1:4/4:1. Are there any other reasons that you can think of besides demographics as to why there has been that shift?

I wonder if it would be agreeable to you, Senator, and also to Dr. Coburn, if we ask actually the Social Security Administration for their reaction officially to the recommendations in the report.