Anthony, we are back and our FATCA series episode number 6. I'm excited about this one, FATCA in streamlined foreign offshore disclosure. So the first thing we want to talk about is eligible eligibility requirements. I can't talk today. For streamlined for an offshore OVD P sort of well, let's just be technically right here. I don't mean to turn this to death, but it's streamlined foreign offshore procedures of the offshore voluntary disclosure program, okay, got it? So let's talk about how do you know if you're eligible? Well, I think the thing is this is the one you want, this is the one you want to qualify for. So we always try to see if people are eligible for it because it is the best thing out there for people who were non-willful in their failure to report all their worldwide income or report bank accounts. Okay, so you have to be an individual or the estate of somebody who passed, either one and sometimes it's both you're doing both in a disclosure that it, you must certify that your failure to report all income pay all taxes submit all required informational returns including f bars you're near 8938 which is your FATCA form what's due to non-willful conduct. And I think this is really something where an actual legal opinion is sort of beneficial by talking to an attorney. You know, this is what we do for most of our time in law school is we want to look at what someone's intent is. My intent is big big big big big and there's various ways to prove intent or disprove intent. You've seen a lot of people who are really non-willful. Sometimes the IRS comes up with a different standard. Well, you were not a non-willful,...