Mr. John O'Callaghan:

The reason I am in favour of hearings being held in public is to inform people of their right to disagree with Revenue. I am not suggesting Revenue is a big Kafkaesque institution, but people are not aware of their rights and my principal reason is to assist people in general. If the process, instead of having the function of assisting, turns it into something which intimidates, that should not be done. The process is in place to assist people in their dealings with a much larger body.