Hello Anthony, hello Claudia. We're here today to talk about IRS appeals, and I think the overall feeling at the firm is that dealing with IRS appeals is actually not too bad. It's not a bad department, that's true. Okay, so why would you file an IRS appeal? There are many reasons. Usually, it's when you follow procedures or honor them automatically, but still have an issue in an audit or collection where the IRS wants to take action. So why wouldn't you do this? Because they have discretion that the normal channels don't have. They can look at something and say, "You know what, this just isn't right. There's a more fair result, and we don't necessarily need to go by the book. We can consider other factors." So it's something that if we have the opportunity, we usually always want to take. It's also one of the reasons why we're trying to tell people to come to us for help if they're getting into tax trouble. It's better to address it sooner rather than later because sometimes you can miss out on the appeal process by not responding to the IRS, and these appeals can be valuable. Now, if you do want to request an IRS appeal, you can do so by filing a written request protesting their decision. There are two different types of appeals. One is called the Collection Due Process (CDP) appeal, which is available if you receive one of several specific notices from the IRS. The other is the Collection Appeals Program (CAP) appeal, which is usually for challenging the legality of the IRS's actions rather than their discretion. The CAP appeal is more difficult to win because it has a higher standard to meet, and if you disagree with the CAP decision, you...