This is the second foot file that I have tried and it is awful. They proclaim a flexible head but you cannot even put the weight of this unit on your foot before it stops working. I knew I was in trouble when I opened the box and it had dollar store batteries in it. Also the rollers were very ineffective, they hardly removed anything. Mind you I do not have rough calluses either. The quality of this product was like it was a free promotion at a trade show. I bought it because of the positive reviews but now I wonder where those reviews came from because they certainly were not talking about this unit.

Ok but not what I expected. Got essentially the same info as on.the IRS website, Don't get me wrong though, was helpful, just not what I expected, could have simplified many of the rules and regulations further.