Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred Governor's Message No. 276, submitting for study and consideration the nomination of:

begs leave to report as follows:

Your Committee has reviewed the personal history, resume, and statements submitted by the nominee and finds that he will work with compassion and commitment to assist in administering the government functions related to tax appeals. Your Committee further finds the nominee to have the necessary qualifications to be appointed to the Board of Taxation Review, 3rd District (Hawaii) to which he has been nominated.

Your Committee finds that Mr. Lerma is an attorney in private practice as a partner in the firm of Lerma and Goya in Hilo, Hawaii. Your Committee also finds that Mr. Lerma already has experience serving on the Board of Taxation Review, 3rd Taxation District. Your Committee believes that Mr. Lerma will bring a wealth of knowledge and experience to the Board of Taxation Review, 3rd Taxation District, and is deserving of this appointment.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee, after full consideration of the background, experience, and qualifications of the nominee, has found the nominee to be qualified for the position to which nominated and recommends that the Senate advise and consent to the nomination.