Mr. Brian Keegan:

One point is the notion of a preliminary hearing, which is an adjudication without going to the full hearing. Perhaps it is an area worthy of further exploration, where the adjudication process stops short of a full open hearing and enables taxpayers to come to a speedy resolution, particularly if the issue is relatively straightforward or if the amounts are relatively small. If the idea got more prominence, as enunciated in the heads of the Bill, it could be helpful.