Mr. Niall Cody:

We have not put a figure on it in the context of the proposal right now. We tend to take it at that level. Generally, our prosecutions for significant cases tend to involve six-figure sums. There will be summary prosecution for smaller amounts but, generally in such cases, the individuals will probably not be engaged in foreign bank accounts and using offshore structures. We do not want to catch people who had a small account they opened in the United States when they were students over there and forgot about it.