Heidi Heitkamp actually said...

I have long maintained that I think guidance can be extraordinarily helpful.

When we change how we interpret either rules or statutes, and the change has a dramatic impact on the livelihood of business people, we get ...

Is that really the kind of relationship we want with the public as it relates to an interpretive change?

I do believe that there are things that are done at the IRS that need maybe a second look.