It's certainly what the Internal Revenue Service wants, because of the efficiency and lack of manpower it takes to process returns and it allows taxpayers the opportunity to get their money back sooner.

People are reluctant to replace all the trees. There's a concern about the cost that's involved.

I feel a bit let down because I put a fair amount of effort into defending his position, but it is certainly his decision to make and I don't feel like the staff are undeserving of the increased raise.