Ms Lorna Gallagher:

I am getting to that point. What I am trying to convey is the number of live hearings. We have a statutory facility in the commission whereby we can dispose of cases that do not require a hearing, but we can provide for a paper-based hearing, of which many taxpayers avail. It is very advantageous for advisers because they can simply tell their clients that they do not need to be present. They can opt to avail of that facility, assuming that the case is suitable. I will sit at my desk and give the case no less attention than I would any other.