I support the remarks of the same Senator and others on the report of the Ombudsman. Three issues are involved. One is the flagrant abuse by the Revenue Commissioners in the manner in which they handled the tax affairs of two widows. Another is that an unfortunate precedent has been set in that this is the first time an institution of the State has refused to implement a recommendation of the Ombudsman. This is a very negative development and it is critical that we deal with the issue immediately. A further issue is the statement by the Revenue Commissioners that they do not have the statutory powers. If they do not, this House is the place to amend the legislation to give them the required power to allow them treat people equally where taxes are concerned.