Leonard Appeals Officer In my particular case, I deal with tax shelters, corporate tax shelters. But other Appeals Officers deal with all types of examination cases all over the country. Whenever a taxpayer, a corporation, a partnership, individual, gets audited, they have a right to appeal their audit. And when they do, they see an Appeals Officer such as myself. So the Appeals Officer position, I would say, whether it's my type of position or other Appeals Officers, I would say, at this point, they're usually home-grown. So the best thing to do, if you want to be an Appeals Officer, is to first get your feet wet as a revenue agent, to do audits, see what it's like to do individual audits, corporate audits, partnership audits, 1120S, you know, Subchapter S Corporations, do some of those audits, to prepare you to be an Appeals Officer on those type of cases. I would say I'm pretty lucky that I can balance my life, my work life and outside life, outside activities. When I go to work, you know, I'm focused on the work that I do. But when I'm finished with my work, you know, I don't take it home with me. So you have that balance.