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WARD L. I'm the senior technician reviewer who is also in Lynne's division. I'm an attorney. I'm also in Lynne's division. I'm an attorney-adviser with the Office of Tax Policy at Treasury.
I am listed as the primary author of the NPRM for better or worse. And let's see. At least I'm not sitting on top of a dunk tank right now. So I am also going to be the official timer. Anybody that's going to be speaking will be up at the podium here and they will have a minute clock with, I think it's yellow at one minute, red's time's up. I will also flash one minute and time's up and hopefully everything will go smoothly.
I want to thank everyone who submitted comments and also thank those who arranged to speak today. The comments are very helpful to us in preparing the final regulations. We read them all carefully, take them into consideration, and do our best to address them in the final regulations. In addition to those in the room today, there are participants calling in by telephone, but they will be muted in listening mode only.
I'd like to get started right away because we do have a full agenda of many speakers today. You should have all been given an agenda showing the scheduling and order of the speakers.
Those who do not have a government ID are not permitted to leave the auditorium and walk around the building without an escort. But if you do need to get up to use the restroom, or if you wish to leave the building after you've spoken, or at any point before the end of the hearing, we have IRS employees stationed by the doors.