WASHINGTON, DC - APRIL 1: Julie A. Legacy (C), vice president of financial services division for Caterpillar, listens during a hearing of the Senate Committee on Homeland Security and Governmental Affairs on the offshore tax strategy of U.S.-based company Caterpillar, on Capitol Hill in Washington, D.C., April 1, 2014. Caterpillar reportedly avoided $2.4 billion in U.S. taxes. (Photo by Allison Shelley/Getty Images)