Oh and welcome, my name is Janice and I'm the managing journey of the low-income taxpayer clinic here at Maryland Volunteer Lawyer Service. We are delighted to welcome Stephen Kaufmann, who's going to be talking to us about the federal payroll tax case. I hope you can all hear me. There is a section there for questions, so if you do, and Stephen is welcoming questions throughout this talk, so please feel free to write in your question and we'll read it aloud and seasonally answer at them. So okay, here we go. Thanks, Jen. Oh, hi. I understand that the attendees include attorneys and CPAs and enrolled agents, and I feel a kindred spirit with you guys. I've been practicing law for 30 years, plus or minus. Was dumb before I practiced law. I went to Loyola on college, and I majored in accounting. And when I graduated in Royal, I went to work for the Internal Revenue Service as a revenue agent with the law school University of Maryland in the evenings, and I became a CPA and I became an attorney. So it's kind of a cross-section doing cross-section of those two. It's been a very interesting, it's been a lot of fun, and federal payroll tax cases, that's an area of the law where I developed an expertise very early on, and the reason is because there are so many federal payroll tax cases out there. They're ubiquitous, it's really incredible. So before we even get to the first slide, I'd like to recommend that all of you, when you have a client, give a lot of consideration about whether you want to hire employees or treat someone the worker as an employee or take some other approach, because there are so many ramifications, legal and...