Mr. John O'Callaghan:

Even if they are, our job is to determine how much somebody owes in tax. If the CAB brings somebody in and a barrister for the CAB wants to tell me that the person concerned has been creating trouble since he was aged nine years, etc., I actually do not care much about this. All I care about is how much tax the person concerned owes. It is not my function to correct other ills in society through the tax system. It is about how much tax a person owes and that is the end of it. If somebody has been delaying, messing or whatever else, ultimately, I am not there to award points for good conduct, either to Revenue or the taxpayer. What tax is owed is the issue. My colleague takes the same view. We are not there to police people's morals or whatever else.