in the frustration that taxpayers are having with the i.r.s. it could be a contributing factor, the inefficiency of that agency in order to process those tax returns. a lot of frustrations we're hearing from taxpayers right now as well in addition to students and parents. as chairman of the house agriculture committee, i also have to express my profound concern for farm families across the country have not been able to process proper aid as result of fafsa formula in the fact that it counts their assets against them. these are not liquid assets. i don't know what part of the farm they expect them to sell and still be in farming at the end of the day. but farming is an asset rich, cash poor industry and these families do not have their assets that are necessary to do their jobs and feed our nation counted against emwhen determining eligibility for federal financial aid. i think at this point -- i'll try here. ms. feldman, you and your colleagues have encountered -- have you encountered any students whose aid has been eliminated because of this n