Mr. Mark O'Mahony:

I cannot disagree with that. We would like to get our determinations out faster and we would like to satisfy taxpayers. We both came on board because we felt it was an exciting time to be involved in the tax appeals process. We have so much ambition and we want to do it properly but it is incredibly difficult when there are so many demands on one's time. We often deal with complicated cases that require a lot of thought. We are the sole arbiters of facts and, in fairness to Revenue and the taxpayer, we need to get it right. One cannot do a slipshod job or do something that is 80% correct.