Mr. BEN HOCKSEY (Engineer, Eaton Corporation): Most of the energy used in a vehicle - the reason we have big engines in vehicles is to accelerate them up to speed at a reasonable pace, and then you only use a fraction of the power when you're going down the road.
As a consequence, the IRS has been under enormous pressure to speed up and aggressively investigate applications for tax-exempt status -- both reasonable demands, if carried out impartially.