By the IRS, the GAO, and a host of other independent economists.LOL! The study Payne based his conclusions was contracted by the IRS! So the IRS is good when you need them and bad when you don't.
LOL! You really are a whole Laural and Hardy cartoon all by yourself aren't you!
You REALLY are of the deep end aren't you? What the hell difference does it make who paid for the study. All that matters is that when the study reaches a conclusion they don't like they try to KILL the messenger! Entirely typical of an entrenched bureaucracy!
So the IRS is good when you need them and bad when you don't.
Don't put words in my mouth! I have NEVER said that and NEVER will!