Mr. John O'Callaghan:

It might. On occasion, people complain that they are being victimised or whatever. Revenue is not perfect and there will be some individuals who are difficult and take a dislike to a client, as they call them. It is unusual. In our experience, Revenue is pretty good in its dealings. I am in favour of it being in public as it will make people more aware of their rights. I regularly read newspaper reports quoting the Revenue Commissioners' comments on tax as if they were law. Revenue's guidelines are not necessarily the law at all. However, there is a risk that many people would be afraid of a public hearing about their tax affairs. I had not thought about the possibility that public hearings would put manners on Revenue. I do not know which way to go on it. In so far as it would put manners on any of us, it is a good idea.