To service their needs there are host of private companies in the concourse area that include a food court, pharmacies, laundry and dry cleaning services, a florist, a candy store, an electronics store and a barber shop.

FORBES: The Pentagon's Jeweler Remembers 9/11

As such, they did not feel comfortable supplanting the functions of the Internal Revenue Service or the tax court in rendering a ruling on what they believed to be an unsettled area of the law.

CNN: AllPolitics - Ethics Transcript