The Senate Finance Committee held a hearing Tuesday at which the $345 billion tax gap was one of the main topics of discussion. At the hearing, IRS Commissioner Mark Everson voiced his concerns regarding corporations becoming increasingly adept at taking advantage of the complex tax code in order to pay fewer taxes. Ranking member Max Baucus (D-MT), who apparently has long been concerned about the tax gap, asked Everson to provide an estimate of the resources it would take to begin closing the gap. Everson and other witnesses stated that the biggest contributor to the tax gap was underreporting. It was reported that large corporate underreporting accounts for about $25 billion of the gap, and underreporting by individuals accounts for $109 billion.