STAND. COM. REP. NO. 3600

Honolulu, Hawaii

RE: GOV. MSG. NO. 784

Honorable Ronald D. Kouchi

President of the Senate

Thirtieth State Legislature

Regular Session of 2020

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred Governor's Message No. 784, submitting for study and consideration the nomination of:

Board of Taxation Review, 3rd Taxation District (Hawai'i)

G.M. No. 784

CHRISTOPHER HANNIGAN, for a term to expire 06-30-2024,

begs leave to report as follows:

Your Committee received testimony in support of Christopher Hannigan from the Department of Taxation.

Your Committee finds that the nominee is the President and CEO of Midnight Oil, Inc., a private accounting firm that provides general accounting, tax preparation, and software support services. His previous account manager position at the firm included bookkeeping and payroll processing tasks.

Mr. Hannigan received a Bachelor of Business Administration degree from the University of Hawaii at Hilo. He passed the Internal Revenue Service special enrollment examination and thus has enrolled agent status.

Your Committee notes the nominee's personal statement to the effect that the Board is short-staffed and applicants are rare. The nominee's previous term on the same Board will provide relevant experience. The nominee's goals are to provide taxpayers with timely responses to their tax issues and for the State to efficiently resolve tax appeal cases.

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.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

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DONOVAN M. DELA CRUZ, Chair