01/31/2017
https://www.congress.gov...
"So suffice it to say it is very difficult to comply----"
"Let me just ask: To what extent has this been adjudicated in any kind of tax court or through the IRS?"
"As I was studying this and getting prepared for this, what this appears to be is a question of form over substance."
"I am really trying to drill down in terms of what is the appropriateness of these transactions of this relationship."