Hunter Hagan & Company, Ltd. Certified Public Accountants and Consultants

10/07/2024

We have a birthday!!!

09/11/2024

08/15/2024

Starting Monday we will be in our new office!

8501 N. Scottsdale Rd. Ste 130
Scottsdale, AZ85253

05/28/2024

WE ARE MOVING!

Starting in late August, our new office location will be:

8501 N. Scottsdale Rd., Ste 130
Scottsdale, AZ 85253

We will post updates as we get closer to our move-in date.

05/14/2024

Congratulations to our very own Michael Lemme! He was recognized for his commitment to the CPA profession and his advocacy work.

03/08/2024

https://www.canva.com/templates/EAE6CVnpvI4-happy-international-women-s-day-animated-instagram-post/

03/01/2024

𝐂𝐨𝐧𝐠𝐫𝐚𝐭𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬 𝐭𝐨 𝐨𝐮𝐫 𝐯𝐞𝐫𝐲 𝐨𝐰𝐧 𝐌𝐢𝐤𝐞 𝐋𝐞𝐦𝐦𝐞 𝐟𝐨𝐫 𝐛𝐞𝐢𝐧𝐠 𝐧𝐚𝐦𝐞𝐝 𝐭𝐡𝐞 𝐀𝐒𝐂𝐏𝐀'𝐬 𝟐𝟎𝟐𝟒 𝐋𝐢𝐟𝐞 𝐌𝐞𝐦𝐛𝐞𝐫!

By: Haley MacDonell

𝑀𝑖𝑐ℎ𝑎𝑒𝑙 𝐿𝑒𝑚𝑚𝑒, 𝐶𝑃𝐴, ℎ𝑎𝑠 𝑎𝑑𝑣𝑜𝑐𝑎𝑡𝑒𝑑 𝑜𝑛 𝑏𝑒ℎ𝑎𝑙𝑓 𝑜𝑓 ℎ𝑢𝑛𝑑𝑟𝑒𝑑𝑠 𝑜𝑓 𝑏𝑢𝑠𝑖𝑛𝑒𝑠𝑠𝑒𝑠 𝑎𝑛𝑑 𝑖𝑛𝑑𝑖𝑣𝑖𝑑𝑢𝑎𝑙𝑠 𝑑𝑢𝑟𝑖𝑛𝑔 ℎ𝑖𝑠 𝑡𝑒𝑛𝑢𝑟𝑒 𝑎𝑡 𝐻𝑢𝑛𝑡𝑒𝑟 𝐻𝑎𝑔𝑎𝑛 𝑖𝑛 𝑂𝑙𝑑 𝑇𝑜𝑤𝑛 𝑆𝑐𝑜𝑡𝑡𝑠𝑑𝑎𝑙𝑒. 𝐻𝑖𝑠 𝑐𝑜𝑚𝑚𝑖𝑡𝑚𝑒𝑛𝑡 𝑡𝑜 𝑎𝑑𝑣𝑜𝑐𝑎𝑡𝑖𝑛𝑔 𝑓𝑜𝑟 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝑟𝑒𝑠𝑖𝑑𝑒𝑛𝑡𝑠 𝑎𝑛𝑑 𝐶𝑃𝐴𝑠 ℎ𝑎𝑠 𝑐𝑜𝑛𝑡𝑖𝑛𝑢𝑒𝑑 𝑓𝑜𝑟 𝑜𝑣𝑒𝑟 30 𝑦𝑒𝑎𝑟𝑠 𝑡ℎ𝑟𝑜𝑢𝑔ℎ 𝑑𝑒𝑑𝑖𝑐𝑎𝑡𝑒𝑑 𝑣𝑜𝑙𝑢𝑛𝑡𝑒𝑒𝑟 𝑤𝑜𝑟𝑘 𝑜𝑛 𝑡ℎ𝑒 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝑆𝑜𝑐𝑖𝑒𝑡𝑦 𝑜𝑓 𝐶𝑃𝐴𝑠’ 𝑇𝑎𝑥 𝐿𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛 𝑅𝑒𝑣𝑖𝑒𝑤 𝐶𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 (𝑇𝐿𝑅𝐶).

𝐼𝑛 2024, 𝐿𝑒𝑚𝑚𝑒 ℎ𝑎𝑠 𝑏𝑒𝑒𝑛 𝑠𝑒𝑙𝑒𝑐𝑡𝑒𝑑 𝑎𝑠 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴’𝑠 𝑚𝑜𝑠𝑡 𝑟𝑒𝑐𝑒𝑛𝑡 𝐿𝑖𝑓𝑒 𝑀𝑒𝑚𝑏𝑒𝑟. 𝑊𝑖𝑡ℎ𝑜𝑢𝑡 𝐿𝑒𝑚𝑚𝑒’𝑠 𝑙𝑒𝑎𝑑𝑒𝑟𝑠ℎ𝑖𝑝 𝑎𝑛𝑑 𝑒𝑥𝑝𝑒𝑟𝑡𝑖𝑠𝑒, 𝑡𝑎𝑥 𝑝𝑜𝑙𝑖𝑐𝑦, 𝑎𝑛𝑑 𝑡ℎ𝑒 𝑟𝑜𝑙𝑒 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴 𝑝𝑙𝑎𝑦𝑠 𝑖𝑛 𝑖𝑡, 𝑤𝑜𝑢𝑙𝑑 𝑛𝑜𝑡 𝑏𝑒 𝑡ℎ𝑒 𝑠𝑎𝑚𝑒.

𝑀𝑖𝑐ℎ𝑎𝑒𝑙 𝐿𝑒𝑚𝑚𝑒 𝑖𝑠 𝑎 𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟 𝑎𝑡 𝐻𝑢𝑛𝑡𝑒𝑟 𝐻𝑎𝑔𝑎𝑛, 𝑤ℎ𝑒𝑟𝑒 ℎ𝑒 ℎ𝑎𝑠 𝑤𝑜𝑟𝑘𝑒𝑑 𝑓𝑜𝑟 29 𝑦𝑒𝑎𝑟𝑠 𝑎𝑙𝑚𝑜𝑠𝑡 𝑒𝑥𝑐𝑙𝑢𝑠𝑖𝑣𝑒𝑙𝑦 𝑖𝑛 𝑡ℎ𝑒 𝑡𝑎𝑥 𝑎𝑟𝑒𝑛𝑎. 𝑇ℎ𝑒 𝑏𝑢𝑠𝑦 𝑡𝑖𝑚𝑒𝑠, 𝑙𝑖𝑘𝑒 𝑡ℎ𝑒 𝑚𝑎𝑗𝑜𝑟 𝑡𝑎𝑥 𝑑𝑒𝑎𝑑𝑙𝑖𝑛𝑒𝑠, 𝑎𝑟𝑒 𝑏𝑢𝑠𝑦. 𝑇ℎ𝑒 𝑙𝑒𝑖𝑠𝑢𝑟𝑒 𝑡𝑖𝑚𝑒 𝑖𝑠 𝑎𝑙𝑠𝑜 𝑏𝑢𝑠𝑦, 𝑏𝑢𝑡 𝑤𝑒𝑙𝑙 𝑠𝑝𝑒𝑛𝑡 𝑎𝑑𝑣𝑒𝑛𝑡𝑢𝑟𝑖𝑛𝑔 𝑜𝑢𝑡𝑑𝑜𝑜𝑟𝑠 𝑎𝑛𝑑 𝑡𝑟𝑎𝑣𝑒𝑙𝑖𝑛𝑔 𝑖𝑛 𝑡ℎ𝑒 𝑈𝑛𝑖𝑡𝑒𝑑 𝑆𝑡𝑎𝑡𝑒𝑠 𝑎𝑛𝑑 𝑡ℎ𝑟𝑜𝑢𝑔ℎ𝑜𝑢𝑡 𝑡ℎ𝑒 𝑤𝑜𝑟𝑙𝑑.

𝑆𝑖𝑛𝑐𝑒 ℎ𝑒 𝑤𝑎𝑠 𝑦𝑜𝑢𝑛𝑔, 𝐿𝑒𝑚𝑚𝑒 ℎ𝑎𝑠 ℎ𝑎𝑑 𝑎 𝑘𝑒𝑒𝑛 𝑖𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝑖𝑛 𝑒𝑥𝑝𝑙𝑜𝑟𝑎𝑡𝑖𝑜𝑛. 𝐻𝑒 ℎ𝑎𝑠 𝑓𝑜𝑢𝑛𝑑 𝑡ℎ𝑎𝑡 𝑖𝑛 𝑎 𝑐𝑜𝑚𝑝𝑙𝑖𝑐𝑎𝑡𝑒𝑑 𝑤𝑜𝑟𝑙𝑑, 𝑚𝑜𝑠𝑡 𝑝𝑒𝑜𝑝𝑙𝑒 𝑎𝑟𝑒 𝑓𝑟𝑖𝑒𝑛𝑑𝑙𝑦 𝑎𝑛𝑑 𝑤𝑒𝑙𝑐𝑜𝑚𝑖𝑛𝑔. 𝐼𝑛 𝑡ℎ𝑒 𝑙𝑎𝑠𝑡 𝑡𝑤𝑜 𝑦𝑒𝑎𝑟𝑠, ℎ𝑒 ℎ𝑎𝑠 𝑡𝑟𝑎𝑣𝑒𝑙𝑒𝑑 𝑡𝑜 𝐸𝑔𝑦𝑝𝑡, 𝐸𝑠𝑡𝑜𝑛𝑖𝑎, 𝐿𝑎𝑡𝑣𝑖𝑎, 𝐿𝑖𝑡ℎ𝑢𝑎𝑛𝑖𝑎 𝑎𝑛𝑑 𝑉𝑖𝑒𝑡𝑛𝑎𝑚.

𝑆𝑖𝑚𝑖𝑙𝑎𝑟𝑙𝑦, 𝐿𝑒𝑚𝑚𝑒 𝑘𝑛𝑒𝑤 ℎ𝑒 𝑤𝑎𝑠 𝑔𝑜𝑖𝑛𝑔 𝑡𝑜 𝑏𝑒 𝑎𝑛 𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑎𝑛𝑡 𝑠ℎ𝑜𝑟𝑡𝑙𝑦 𝑎𝑓𝑡𝑒𝑟 𝑠𝑡𝑎𝑟𝑡𝑖𝑛𝑔 𝑐𝑜𝑙𝑙𝑒𝑔𝑒. 𝐴𝑠 𝑎𝑛 𝑢𝑛𝑑𝑒𝑟𝑔𝑟𝑎𝑑𝑢𝑎𝑡𝑒 𝑠𝑡𝑢𝑑𝑒𝑛𝑡 𝑎𝑡 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝑆𝑡𝑎𝑡𝑒 𝑈𝑛𝑖𝑣𝑒𝑟𝑠𝑖𝑡𝑦, ℎ𝑒 𝑑𝑒𝑐𝑖𝑑𝑒𝑑 𝑡ℎ𝑎𝑡 𝑡𝑎𝑥 𝑤𝑎𝑠 𝑡ℎ𝑒 𝑏𝑒𝑠𝑡 𝑓𝑖𝑡 𝑓𝑜𝑟 ℎ𝑖𝑚. 𝐷𝑖𝑓𝑓𝑒𝑟𝑒𝑛𝑡 𝑎𝑟𝑒𝑎𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑝𝑟𝑜𝑓𝑒𝑠𝑠𝑖𝑜𝑛 ℎ𝑎𝑣𝑒 𝑑𝑖𝑓𝑓𝑒𝑟𝑒𝑛𝑡 𝑟𝑒𝑙𝑎𝑡𝑖𝑜𝑛𝑠ℎ𝑖𝑝𝑠 𝑤𝑖𝑡ℎ 𝑡ℎ𝑒𝑖𝑟 𝑐𝑙𝑖𝑒𝑛𝑡𝑠. 𝐼𝑛 𝑎𝑢𝑑𝑖𝑡𝑖𝑛𝑔 𝑟𝑜𝑙𝑒𝑠, 𝑓𝑜𝑟 𝑖𝑛𝑠𝑡𝑎𝑛𝑐𝑒, 𝑡ℎ𝑒 𝐶𝑃𝐴 𝑡𝑎𝑘𝑒𝑠 𝑜𝑛 𝑎 𝑞𝑢𝑒𝑠𝑡𝑖𝑜𝑛𝑖𝑛𝑔 𝑟𝑜𝑙𝑒, 𝑙𝑜𝑜𝑘𝑖𝑛𝑔 𝑓𝑜𝑟 𝑐ℎ𝑎𝑛𝑔𝑒𝑠 𝑎𝑛𝑑 𝑎𝑟𝑒𝑎𝑠 𝑜𝑓 𝑖𝑚𝑝𝑟𝑜𝑣𝑒𝑚𝑒𝑛𝑡.

“𝐼 𝑤𝑎𝑛𝑡𝑒𝑑 𝑡𝑜 𝑏𝑒 𝑎𝑛 𝑎𝑑𝑣𝑜𝑐𝑎𝑡𝑒, 𝑡𝑜 𝑏𝑒 𝑖𝑛 𝑎 𝑝𝑜𝑠𝑖𝑡𝑖𝑜𝑛 𝑡ℎ𝑎𝑡 𝐼 𝑐𝑜𝑢𝑙𝑑 ℎ𝑒𝑙𝑝 𝑠𝑜𝑚𝑒𝑜𝑛𝑒,” 𝐿𝑒𝑚𝑚𝑒 𝑒𝑥𝑝𝑙𝑎𝑖𝑛𝑒𝑑. “𝑌𝑜𝑢𝑟 𝑗𝑜𝑏 𝑖𝑠 𝑡𝑜 ℎ𝑒𝑙𝑝 𝑡ℎ𝑒𝑚 𝑓𝑢𝑙𝑙𝑦 𝑓𝑖𝑙𝑒 𝑡𝑜 𝑎𝑣𝑜𝑖𝑑 𝑎𝑛𝑦 𝑛𝑜𝑛-𝑟𝑒𝑝𝑜𝑟𝑡𝑖𝑛𝑔 𝑖𝑠𝑠𝑢𝑒𝑠 𝑎𝑛𝑑 𝑡𝑜 𝑠𝑡𝑟𝑢𝑐𝑡𝑢𝑟𝑒 𝑡ℎ𝑒𝑚 𝑖𝑛 𝑎 𝑤𝑎𝑦 𝑡ℎ𝑎𝑡 𝑖𝑠 𝑚𝑜𝑠𝑡 𝑎𝑑𝑣𝑎𝑛𝑡𝑎𝑔𝑒𝑜𝑢𝑠 𝑡𝑜 𝑡ℎ𝑒𝑚.”

𝐻𝑒 𝑖𝑠 𝑝𝑟𝑜𝑢𝑑 𝑜𝑓 𝑑𝑒𝑣𝑒𝑙𝑜𝑝𝑖𝑛𝑔 𝑎 𝑟𝑒𝑝𝑢𝑡𝑎𝑡𝑖𝑜𝑛 𝑜𝑓 𝑏𝑒𝑖𝑛𝑔 𝑡𝑟𝑢𝑠𝑡𝑒𝑑 𝑐𝑜𝑢𝑛𝑠𝑒𝑙. 𝐼𝑛 𝑜𝑛𝑒 𝑒𝑥𝑎𝑚𝑝𝑙𝑒, 𝑐𝑙𝑖𝑒𝑛𝑡𝑠 ℎ𝑎𝑑 𝑏𝑒𝑒𝑛 𝑎𝑝𝑝𝑟𝑜𝑎𝑐ℎ𝑒𝑑 𝑎𝑏𝑜𝑢𝑡 𝑢𝑡𝑖𝑙𝑖𝑧𝑖𝑛𝑔 𝑡ℎ𝑒 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒 𝑟𝑒𝑡𝑒𝑛𝑡𝑖𝑜𝑛 𝑡𝑎𝑥 𝑐𝑟𝑒𝑑𝑖𝑡 (𝐸𝑅𝐶). 𝐿𝑒𝑚𝑚𝑒 𝑎𝑛𝑑 ℎ𝑖𝑠 𝑡𝑒𝑎𝑚 𝑙𝑜𝑜𝑘𝑒𝑑 𝑎𝑡 𝑡ℎ𝑒𝑖𝑟 𝑐𝑙𝑖𝑒𝑛𝑡𝑠, 𝑟𝑒𝑣𝑖𝑒𝑤𝑒𝑑 𝐼𝑅𝑆 𝑟𝑒𝑔𝑢𝑙𝑎𝑡𝑖𝑜𝑛𝑠, 𝑟𝑎𝑛 𝑎𝑙𝑡𝑒𝑟𝑛𝑎𝑡𝑖𝑣𝑒 𝑡𝑒𝑠𝑡𝑠, 𝑎𝑛𝑑 𝑢𝑙𝑡𝑖𝑚𝑎𝑡𝑒𝑙𝑦 𝑐𝑜𝑛𝑐𝑙𝑢𝑑𝑒𝑑 𝑡ℎ𝑎𝑡 𝑚𝑜𝑠𝑡 𝑑𝑖𝑑𝑛’𝑡 𝑡𝑟𝑢𝑙𝑦 𝑞𝑢𝑎𝑙𝑖𝑓𝑦.

𝐼𝑛 𝑚𝑜𝑚𝑒𝑛𝑡𝑠 𝑙𝑖𝑘𝑒 𝑡ℎ𝑖𝑠, 𝐿𝑒𝑚𝑚𝑒 𝑑𝑖𝑔𝑠 𝑖𝑛𝑡𝑜 𝑡ℎ𝑒 𝑑𝑒𝑡𝑎𝑖𝑙𝑠, 𝑎𝑙𝑤𝑎𝑦𝑠 𝑙𝑜𝑜𝑘𝑖𝑛𝑔 𝑓𝑜𝑟 𝑡ℎ𝑒 𝑏𝑒𝑠𝑡 𝑜𝑢𝑡𝑐𝑜𝑚𝑒 𝑓𝑜𝑟 ℎ𝑖𝑠 𝑐𝑙𝑖𝑒𝑛𝑡𝑠. 𝐻𝑒’𝑠 𝑏𝑒𝑒𝑛 𝑤𝑎𝑟𝑦 𝑜𝑓 𝑙𝑖𝑓𝑒 𝑖𝑛𝑠𝑢𝑟𝑎𝑛𝑐𝑒 𝑎𝑟𝑟𝑎𝑛𝑔𝑒𝑚𝑒𝑛𝑡𝑠 𝑜𝑟 𝑜𝑡ℎ𝑒𝑟 𝑎𝑔𝑔𝑟𝑒𝑠𝑠𝑖𝑣𝑒 𝑟𝑖𝑠𝑘𝑠 𝑡ℎ𝑎𝑡 𝑠𝑒𝑒𝑚 𝑡𝑜𝑜 𝑔𝑜𝑜𝑑 𝑡𝑜 𝑏𝑒 𝑡𝑟𝑢𝑒. 𝐼𝑛 𝑚𝑎𝑛𝑦 𝑐𝑎𝑠𝑒𝑠, 𝑡ℎ𝑒𝑦 𝑎𝑟𝑒.

“𝑂𝑢𝑟 𝑐𝑙𝑖𝑒𝑛𝑡𝑠 𝑡𝑟𝑢𝑠𝑡 𝑢𝑠,” 𝐿𝑒𝑚𝑚𝑒 𝑒𝑥𝑝𝑙𝑎𝑖𝑛𝑠. “𝐼 𝑑𝑜𝑛’𝑡 𝑡𝑎𝑘𝑒 𝑡ℎ𝑎𝑡 𝑓𝑜𝑟 𝑔𝑟𝑎𝑛𝑡𝑒𝑑.”

𝐸𝑎𝑟𝑙𝑦 𝑖𝑛 ℎ𝑖𝑠 𝑐𝑎𝑟𝑒𝑒𝑟, ℎ𝑒 𝑔𝑜𝑡 𝑖𝑛𝑣𝑜𝑙𝑣𝑒𝑑 𝑤𝑖𝑡ℎ 𝑡ℎ𝑒 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝑆𝑜𝑐𝑖𝑒𝑡𝑦 𝑜𝑓 𝐶𝑃𝐴𝑠 𝑎𝑠 𝑎 𝑚𝑒𝑚𝑏𝑒𝑟 𝑖𝑛 1992. 𝐴𝑠 ℎ𝑒 𝑑𝑒𝑣𝑒𝑙𝑜𝑝𝑒𝑑 ℎ𝑖𝑠 𝑒𝑥𝑝𝑒𝑟𝑡𝑖𝑠𝑒, ℎ𝑒 𝑟𝑒𝑎𝑙𝑖𝑧𝑒𝑑 𝑡ℎ𝑎𝑡 𝑠𝑜𝑚𝑒 𝑙𝑎𝑤𝑠 𝑤𝑒𝑟𝑒 𝑤𝑟𝑖𝑡𝑡𝑒𝑛 𝑜𝑛𝑙𝑦 𝑎𝑠 𝑎 𝑏𝑎𝑠𝑖𝑠 𝑜𝑓 𝑡ℎ𝑒𝑜𝑟𝑦 𝑎𝑛𝑑 𝑐𝑙𝑎𝑠ℎ𝑒𝑑 𝑤𝑖𝑡ℎ 𝑡ℎ𝑒 𝑖𝑚𝑝𝑙𝑒𝑚𝑒𝑛𝑡𝑎𝑡𝑖𝑜𝑛 𝑖𝑛 ℎ𝑖𝑠 𝑏𝑢𝑠𝑖𝑛𝑒𝑠𝑠.

𝑆𝑜, ℎ𝑒 𝑑𝑖𝑑. 𝐼𝑛 1993, 𝐿𝑒𝑚𝑚𝑒 𝑗𝑜𝑖𝑛𝑒𝑑 𝑡ℎ𝑒 𝑏𝑢𝑟𝑔𝑒𝑜𝑛𝑖𝑛𝑔 𝑇𝑎𝑥 𝐿𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛 𝐶𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒, 𝑎 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑤𝑖𝑡ℎ𝑖𝑛 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴 𝑡ℎ𝑎𝑡 ℎ𝑎𝑑 𝑏𝑒𝑒𝑛 𝑓𝑜𝑟𝑚𝑒𝑑 𝑙𝑒𝑠𝑠 𝑡ℎ𝑎𝑛 𝑡ℎ𝑟𝑒𝑒 𝑦𝑒𝑎𝑟𝑠 𝑝𝑟𝑖𝑜𝑟. 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝑖𝑛 𝑎𝑑𝑣𝑜𝑐𝑎𝑡𝑖𝑛𝑔 𝑜𝑛 𝑏𝑒ℎ𝑎𝑙𝑓 𝑜𝑓 𝑡ℎ𝑒 𝑝𝑟𝑜𝑓𝑒𝑠𝑠𝑖𝑜𝑛 𝑤𝑎𝑠 𝑔𝑟𝑜𝑤𝑖𝑛𝑔, 𝑠𝑜 𝑡ℎ𝑒𝑦 𝑚𝑒𝑡 𝑤𝑖𝑡ℎ 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴’𝑠 𝑙𝑜𝑏𝑏𝑦𝑖𝑠𝑡, 𝐾𝑒𝑣𝑖𝑛 𝐷𝑒𝑀𝑒𝑛𝑛𝑎. 𝑇ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑏𝑒𝑔𝑎𝑛 𝑓𝑜𝑟𝑚𝑖𝑛𝑔 𝑖𝑚𝑝𝑜𝑟𝑡𝑎𝑛𝑡 𝑐𝑜𝑛𝑛𝑒𝑐𝑡𝑖𝑜𝑛𝑠, 𝑖𝑛𝑐𝑙𝑢𝑑𝑖𝑛𝑔 𝑡ℎ𝑒 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑣𝑒 𝑙𝑖𝑎𝑖𝑠𝑜𝑛 𝑓𝑜𝑟 𝑡ℎ𝑒 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝐷𝑒𝑝𝑎𝑟𝑡𝑚𝑒𝑛𝑡 𝑜𝑓 𝑅𝑒𝑣𝑒𝑛𝑢𝑒, 𝑎 𝑝𝑎𝑟𝑡𝑛𝑒𝑟𝑠ℎ𝑖𝑝 𝑡ℎ𝑎𝑡 𝑐𝑜𝑛𝑡𝑖𝑛𝑢𝑒𝑠 𝑡𝑜 𝑏𝑒 𝑣𝑎𝑙𝑢𝑎𝑏𝑙𝑒 𝑡𝑜 𝑡ℎ𝑖𝑠 𝑑𝑎𝑦.

𝑇ℎ𝑒 𝑠𝑎𝑚𝑒 𝑦𝑒𝑎𝑟 𝑡ℎ𝑎𝑡 𝐿𝑒𝑚𝑚𝑒 𝑓𝑖𝑟𝑠𝑡 𝑏𝑒𝑐𝑎𝑚𝑒 𝑖𝑛𝑣𝑜𝑙𝑣𝑒𝑑 𝑤𝑖𝑡ℎ 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶, 𝑖𝑡 𝑤𝑎𝑠 𝑚𝑎𝑘𝑖𝑛𝑔 𝑔𝑟𝑒𝑎𝑡 𝑠𝑡𝑟𝑖𝑑𝑒𝑠 𝑖𝑛 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑣𝑒 𝑝𝑎𝑟𝑡𝑛𝑒𝑟𝑠ℎ𝑖𝑝𝑠, 𝑖𝑛𝑐𝑙𝑢𝑑𝑖𝑛𝑔 𝑤𝑖𝑡ℎ 𝑐ℎ𝑎𝑖𝑟 𝑜𝑓 𝑡ℎ𝑒 𝑆𝑒𝑛𝑎𝑡𝑒 𝐹𝑖𝑛𝑎𝑛𝑐𝑒 𝐶𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑀𝑎𝑟𝑐 𝑆𝑝𝑖𝑡𝑧𝑒𝑟. 𝑇ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑏𝑒𝑔𝑎𝑛 𝑐𝑜𝑚𝑚𝑒𝑛𝑡𝑖𝑛𝑔 𝑜𝑛 𝑝𝑜𝑙𝑖𝑐𝑦 𝑐ℎ𝑎𝑛𝑔𝑒𝑠 𝑡𝑜 𝑝𝑜𝑠𝑖𝑡𝑖𝑣𝑒𝑙𝑦 𝑖𝑚𝑝𝑎𝑐𝑡 𝑡ℎ𝑒 𝑓𝑒𝑎𝑠𝑖𝑏𝑖𝑙𝑖𝑡𝑦 𝑜𝑓 𝑡ℎ𝑒𝑚 𝑓𝑜𝑟 𝐶𝑃𝐴𝑠, 𝑙𝑖𝑘𝑒 𝑓𝑙𝑎𝑡 𝑡𝑎𝑥 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛 𝑜𝑟 𝑖𝑛𝑐𝑜𝑚𝑒 𝑡𝑎𝑥 𝑐𝑜𝑛𝑓𝑜𝑟𝑚𝑖𝑡𝑦, 𝑤ℎ𝑖𝑐ℎ 𝑎𝑙𝑠𝑜 𝑟𝑒𝑚𝑎𝑖𝑛𝑠 𝑎 𝑝𝑟𝑖𝑜𝑟𝑖𝑡𝑦 𝑡𝑜 𝑡ℎ𝑖𝑠 𝑑𝑎𝑦. 𝑆𝑖𝑛𝑐𝑒 2020, 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴 𝑎𝑛𝑑 𝑑𝑒𝑑𝑖𝑐𝑎𝑡𝑒𝑑 𝑚𝑒𝑚𝑏𝑒𝑟 𝑣𝑜𝑙𝑢𝑛𝑡𝑒𝑒𝑟𝑠 ℎ𝑎𝑣𝑒 ℎ𝑒𝑙𝑝𝑒𝑑 𝑐𝑜𝑛𝑓𝑜𝑟𝑚𝑖𝑡𝑦 𝑝𝑎𝑠𝑠 𝑏𝑒𝑓𝑜𝑟𝑒 𝑡ℎ𝑒 𝑡𝑎𝑥 𝑑𝑒𝑎𝑑𝑙𝑖𝑛𝑒 𝑒𝑣𝑒𝑟𝑦 𝑦𝑒𝑎𝑟.

“𝐴𝑡 𝑓𝑖𝑟𝑠𝑡, 𝑡ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 ℎ𝑎𝑑 𝑙𝑖𝑡𝑡𝑙𝑒 𝑠𝑢𝑝𝑝𝑜𝑟𝑡 𝑓𝑟𝑜𝑚 𝑡ℎ𝑒 𝑏𝑜𝑎𝑟𝑑,” 𝐿𝑒𝑚𝑚𝑒 𝑟𝑒𝑚𝑒𝑚𝑏𝑒𝑟𝑠. 𝐴𝑡 𝑡ℎ𝑒 𝑡𝑖𝑚𝑒, 𝑡ℎ𝑒 𝑒𝑥𝑒𝑐𝑢𝑡𝑖𝑣𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑤𝑎𝑠 𝑠𝑡𝑖𝑙𝑙 𝑠𝑒𝑡𝑡𝑖𝑛𝑔 𝑡ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒’𝑠 𝑝𝑟𝑖𝑜𝑟𝑖𝑡𝑖𝑒𝑠. “𝑇ℎ𝑒 𝑖𝑛𝑖𝑡𝑖𝑎𝑙 𝑡ℎ𝑜𝑢𝑔ℎ𝑡 𝑤𝑎𝑠 𝑡ℎ𝑎𝑡 𝑤𝑒 𝑠ℎ𝑜𝑢𝑙𝑑𝑛’𝑡 𝑏𝑒 𝑖𝑛𝑣𝑜𝑙𝑣𝑒𝑑 𝑖𝑛 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑣𝑒 𝑚𝑎𝑡𝑡𝑒𝑟𝑠. 𝑇ℎ𝑎𝑡 𝑐ℎ𝑎𝑛𝑔𝑒𝑑 𝑤ℎ𝑒𝑛 𝐶𝑖𝑛𝑑𝑖𝑒 𝑏𝑒𝑐𝑎𝑚𝑒 𝑡ℎ𝑒 𝑒𝑥𝑒𝑐𝑢𝑡𝑖𝑣𝑒 𝑑𝑖𝑟𝑒𝑐𝑡𝑜𝑟 [2000] 𝑎𝑛𝑑 𝑠ℎ𝑒 𝑡ℎ𝑟𝑒𝑤 ℎ𝑒𝑟 𝑤𝑒𝑖𝑔ℎ𝑡 𝑏𝑒ℎ𝑖𝑛𝑑 𝑡ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑎𝑛𝑑 𝑔𝑎𝑣𝑒 𝑢𝑠 𝑠𝑢𝑝𝑝𝑜𝑟𝑡.”

𝐶𝑖𝑛𝑑𝑖𝑒 𝐻𝑢𝑏𝑖𝑎𝑘 𝑏𝑒𝑐𝑎𝑚𝑒 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴’𝑠 𝑃𝑟𝑒𝑠𝑖𝑑𝑒𝑛𝑡 & 𝐶𝐸𝑂 𝑖𝑛 2000. 𝑆ℎ𝑒 ℎ𝑎𝑑 𝑠𝑒𝑒𝑛 𝐿𝑒𝑚𝑚𝑒’𝑠 𝑐𝑟𝑖𝑡𝑖𝑐𝑎𝑙 𝑟𝑜𝑙𝑒 𝑜𝑛 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶 𝑑𝑢𝑟𝑖𝑛𝑔 ℎ𝑒𝑟 𝑡𝑖𝑚𝑒 𝑜𝑛 𝑡ℎ𝑒 𝑏𝑜𝑎𝑟𝑑, 𝑎𝑛𝑑 𝑡ℎ𝑒𝑦 𝑐𝑜𝑛𝑡𝑖𝑛𝑢𝑒𝑑 𝑡𝑜 𝑤𝑜𝑟𝑘 𝑡𝑜𝑔𝑒𝑡ℎ𝑒𝑟 𝑎𝑠 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴’𝑠 𝑎𝑑𝑣𝑜𝑐𝑎𝑐𝑦 𝑤𝑜𝑟𝑘 𝑖𝑛𝑐𝑟𝑒𝑎𝑠𝑒𝑑.

“𝑊𝑒 𝑟𝑒𝑐𝑒𝑖𝑣𝑒𝑑 𝑚𝑎𝑛𝑦 𝑚𝑜𝑟𝑒 𝑟𝑒𝑞𝑢𝑒𝑠𝑡𝑠 𝑓𝑜𝑟 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶’𝑠 𝑎𝑠𝑠𝑖𝑠𝑡𝑎𝑛𝑐𝑒, 𝑎𝑛𝑑 𝑀𝑖𝑘𝑒’𝑠 𝑙𝑒𝑎𝑑𝑒𝑟𝑠ℎ𝑖𝑝 𝑤𝑎𝑠 𝑡𝑎𝑘𝑒𝑛 𝑡𝑜 𝑎 𝑛𝑒𝑤 𝑙𝑒𝑣𝑒𝑙,” 𝑠ℎ𝑒 𝑠𝑎𝑦𝑠.

𝑂𝑓𝑡𝑒𝑛, 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶 𝑖𝑛𝑡𝑒𝑟𝑎𝑐𝑡𝑒𝑑 𝑜𝑣𝑒𝑟 𝑒𝑚𝑎𝑖𝑙, 𝑎𝑙𝑙𝑜𝑤𝑖𝑛𝑔 𝑒𝑎𝑐ℎ 𝑚𝑒𝑚𝑏𝑒𝑟, 𝑖𝑛𝑐𝑙𝑢𝑑𝑖𝑛𝑔 𝐿𝑒𝑚𝑚𝑒, 𝑡𝑜 𝑓𝑖𝑡 𝑖𝑛 𝑣𝑜𝑙𝑢𝑛𝑡𝑒𝑒𝑟 𝑡𝑖𝑚𝑒 𝑤ℎ𝑒𝑛 𝑡ℎ𝑒𝑦 𝑐𝑜𝑢𝑙𝑑 𝑖𝑛 𝑏𝑒𝑡𝑤𝑒𝑒𝑛 𝑓𝑢𝑙𝑙-𝑡𝑖𝑚𝑒 𝑗𝑜𝑏𝑠 𝑎𝑛𝑑 𝑝𝑒𝑟𝑠𝑜𝑛𝑎𝑙 𝑟𝑒𝑠𝑝𝑜𝑛𝑠𝑖𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠. 𝑇ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑡𝑟𝑖𝑒𝑑 𝑡𝑜 𝑚𝑒𝑒𝑡 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑑𝑢𝑟𝑖𝑛𝑔 𝑡ℎ𝑒 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑣𝑒 𝑠𝑒𝑠𝑠𝑖𝑜𝑛, 𝑤ℎ𝑖𝑐ℎ 𝑜𝑓𝑡𝑒𝑛 𝑜𝑣𝑒𝑟𝑙𝑎𝑝𝑝𝑒𝑑 𝑤𝑖𝑡ℎ 𝑡𝑎𝑥 𝑠𝑒𝑎𝑠𝑜𝑛.

“𝐻𝑒 𝑤𝑜𝑟𝑘𝑒𝑑 𝑐𝑜𝑢𝑛𝑡𝑙𝑒𝑠𝑠 ℎ𝑜𝑢𝑟𝑠 𝑖𝑛 𝑡ℎ𝑒 𝑒𝑣𝑒𝑛𝑖𝑛𝑔𝑠 𝑎𝑛𝑑 𝑜𝑛 𝑤𝑒𝑒𝑘𝑒𝑛𝑑𝑠 𝑑𝑢𝑟𝑖𝑛𝑔 𝑏𝑢𝑠𝑦 𝑠𝑒𝑎𝑠𝑜𝑛 𝑡𝑜 𝑐𝑟𝑒𝑎𝑡𝑒 𝑏𝑒𝑡𝑡𝑒𝑟 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛,” 𝐻𝑢𝑏𝑖𝑎𝑘 𝑠𝑎𝑦𝑠.
𝐸𝑣𝑒𝑛 𝑎𝑓𝑡𝑒𝑟 𝑡ℎ𝑒 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑣𝑒 𝑠𝑒𝑠𝑠𝑖𝑜𝑛, 𝑤𝑜𝑟𝑘 𝑐𝑜𝑛𝑡𝑖𝑛𝑢𝑒𝑑: 𝑝𝑟𝑒𝑝𝑎𝑟𝑖𝑛𝑔 𝑓𝑜𝑟 𝑒𝑎𝑟𝑙𝑦 𝑝𝑎𝑠𝑠𝑎𝑔𝑒 𝑜𝑓 𝑖𝑛𝑐𝑜𝑚𝑒 𝑡𝑎𝑥 𝑐𝑜𝑛𝑓𝑜𝑟𝑚𝑖𝑡𝑦, 𝑟𝑒𝑣𝑖𝑒𝑤𝑖𝑛𝑔 𝑑𝑟𝑎𝑓𝑡 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛 𝑎𝑛𝑑 𝑎𝑠𝑠𝑖𝑠𝑡𝑖𝑛𝑔 𝑡ℎ𝑒 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝐷𝑒𝑝𝑎𝑟𝑡𝑚𝑒𝑛𝑡 𝑜𝑓 𝑅𝑒𝑣𝑒𝑛𝑢𝑒.

𝑂𝑛 𝑠𝑜𝑚𝑒 𝑜𝑐𝑐𝑎𝑠𝑖𝑜𝑛𝑠, 𝑇𝐿𝑅𝐶 𝑚𝑒𝑚𝑏𝑒𝑟𝑠 𝑚𝑒𝑒𝑡 𝑤𝑖𝑡ℎ 𝑝𝑜𝑙𝑖𝑐𝑦𝑚𝑎𝑘𝑒𝑟𝑠 𝑓𝑎𝑐𝑒 𝑡𝑜 𝑓𝑎𝑐𝑒, 𝑙𝑖𝑘𝑒 𝑎𝑡 𝑡ℎ𝑒 𝑎𝑛𝑛𝑢𝑎𝑙 𝐶𝑃𝐴 𝐷𝑎𝑦 𝑎𝑡 𝑡ℎ𝑒 𝐶𝑎𝑝𝑖𝑡𝑜𝑙 𝑒𝑣𝑒𝑛𝑡.

𝐻𝑢𝑏𝑖𝑎𝑘 𝑟𝑒𝑐𝑎𝑙𝑙𝑒𝑑 𝑎 𝑚𝑒𝑒𝑡𝑖𝑛𝑔 𝑤𝑖𝑡ℎ 𝑆𝑒𝑛𝑎𝑡𝑜𝑟 𝐽.𝐷. 𝑀𝑒𝑠𝑛𝑎𝑟𝑑, 𝑤ℎ𝑒𝑟𝑒 𝑡ℎ𝑒 𝑐𝑜𝑛𝑣𝑒𝑟𝑠𝑎𝑡𝑖𝑜𝑛 𝑏𝑒𝑡𝑤𝑒𝑒𝑛 𝑡ℎ𝑒 𝑠𝑒𝑛𝑎𝑡𝑜𝑟 𝑎𝑛𝑑 𝑠𝑒𝑣𝑒𝑟𝑎𝑙 𝐶𝑃𝐴𝑠 𝑏𝑒𝑐𝑎𝑚𝑒 ℎ𝑒𝑎𝑡𝑒𝑑 𝑜𝑛 𝑎 𝑡𝑒𝑐ℎ𝑛𝑖𝑐𝑎𝑙 𝑚𝑎𝑡𝑡𝑒𝑟. 𝐿𝑒𝑚𝑚𝑒 𝑠𝑡𝑎𝑦𝑒𝑑 𝑐𝑎𝑙𝑚. 𝐻𝑒 𝑓𝑙𝑖𝑝𝑝𝑒𝑑 𝑡ℎ𝑟𝑜𝑢𝑔ℎ 𝑎 𝑐𝑜𝑝𝑦 𝑜𝑓 𝑡ℎ𝑒 𝐼𝑛𝑡𝑒𝑟𝑛𝑎𝑙 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 𝐶𝑜𝑑𝑒 𝑡ℎ𝑎𝑡 ℎ𝑒 ℎ𝑎𝑑 𝑏𝑟𝑜𝑢𝑔ℎ𝑡 𝑡𝑜 𝑓𝑖𝑛𝑑 𝑡ℎ𝑒 𝑠𝑝𝑒𝑐𝑖𝑓𝑖𝑐 𝑟𝑒𝑓𝑒𝑟𝑒𝑛𝑐𝑒 𝑜𝑓 𝑑𝑒𝑏𝑎𝑡𝑒. 𝐻𝑒 𝑡𝑢𝑟𝑛𝑒𝑑 𝑡ℎ𝑒 𝑙𝑎𝑟𝑔𝑒 𝑏𝑜𝑜𝑘 𝑎𝑟𝑜𝑢𝑛𝑑 𝑡𝑜 𝑓𝑎𝑐𝑒 𝑆𝑒𝑛. 𝑀𝑒𝑠𝑛𝑎𝑟𝑑 𝑡𝑜 𝑟𝑒𝑎𝑑 𝑡ℎ𝑒 𝑒𝑥𝑎𝑐𝑡 𝑙𝑎𝑛𝑔𝑢𝑎𝑔𝑒 𝑤ℎ𝑖𝑙𝑒 𝑡ℎ𝑒 𝑐𝑜𝑑𝑒 𝑤𝑎𝑠 𝑢𝑝𝑠𝑖𝑑𝑒 𝑑𝑜𝑤𝑛, 𝑎𝑠𝑠𝑖𝑠𝑡𝑖𝑛𝑔 ℎ𝑖𝑚 𝑡𝑜 𝑢𝑛𝑑𝑒𝑟𝑠𝑡𝑎𝑛𝑑 𝑎 𝑣𝑒𝑟𝑦 𝑐𝑜𝑚𝑝𝑙𝑒𝑥 𝑎𝑟𝑒𝑎 𝑜𝑓 𝑡𝑎𝑥 𝑙𝑎𝑤 𝑎𝑛𝑑 𝑏𝑢𝑖𝑙𝑑𝑖𝑛𝑔 𝑎 𝑠𝑡𝑟𝑜𝑛𝑔 𝑟𝑒𝑙𝑎𝑡𝑖𝑜𝑛𝑠ℎ𝑖𝑝 𝑤𝑖𝑡ℎ 𝑀𝑒𝑠𝑛𝑎𝑟𝑑 𝑖𝑛 𝑡ℎ𝑒 𝑝𝑟𝑜𝑐𝑒𝑠𝑠.

𝐴𝑠 𝑎𝑛 𝑖𝑚𝑝𝑜𝑟𝑡𝑎𝑛𝑡 𝑑𝑖𝑠𝑡𝑖𝑛𝑐𝑡𝑖𝑜𝑛, 𝑡ℎ𝑒 𝑇𝑎𝑥 𝐿𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛 𝑅𝑒𝑣𝑖𝑒𝑤 𝐶𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑑𝑜𝑒𝑠 𝑛𝑜𝑡 𝑖𝑛𝑡𝑟𝑜𝑑𝑢𝑐𝑒 𝑛𝑒𝑤 𝑖𝑡𝑒𝑚𝑠, 𝑑𝑜𝑒𝑠 𝑛𝑜𝑡 𝑐𝑜𝑚𝑚𝑒𝑛𝑡 𝑜𝑛 𝑡𝑎𝑥 𝑟𝑎𝑡𝑒𝑠 𝑎𝑛𝑑 𝑑𝑜𝑒𝑠 𝑛𝑜𝑡 𝑎𝑑𝑣𝑜𝑐𝑎𝑡𝑒 𝑓𝑜𝑟 𝑜𝑟 𝑎𝑔𝑎𝑖𝑛𝑠𝑡 𝑠𝑝𝑒𝑐𝑖𝑓𝑖𝑐 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛. 𝐿𝑒𝑚𝑚𝑒 𝑏𝑒𝑙𝑖𝑒𝑣𝑒𝑠 𝑡ℎ𝑎𝑡 𝑟𝑜𝑙𝑒 𝑏𝑒𝑙𝑜𝑛𝑔𝑠 𝑡𝑜 𝑡ℎ𝑒 𝑝𝑜𝑙𝑖𝑐𝑦𝑚𝑎𝑘𝑒𝑟𝑠.

“𝑊𝑒’𝑣𝑒 𝑡𝑟𝑖𝑒𝑑 𝑡𝑜 𝑙𝑒𝑡 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑖𝑜𝑛 𝑔𝑖𝑣𝑒 𝑎𝑠 𝑚𝑢𝑐ℎ 𝑓𝑙𝑒𝑥𝑖𝑏𝑖𝑙𝑖𝑡𝑦 𝑡𝑜 𝑡ℎ𝑒 𝑏𝑢𝑠𝑖𝑛𝑒𝑠𝑠 𝑎𝑛𝑑 𝑖𝑛𝑑𝑖𝑣𝑖𝑑𝑢𝑎𝑙𝑠,” 𝐿𝑒𝑚𝑚𝑒 𝑒𝑥𝑝𝑙𝑎𝑖𝑛𝑠. “𝑂𝑢𝑟 𝑟𝑜𝑙𝑒 𝑖𝑠 𝑚𝑜𝑟𝑒 𝑎𝑑𝑚𝑖𝑛𝑖𝑠𝑡𝑟𝑎𝑡𝑖𝑣𝑒, 𝑡ℎ𝑒 𝑚𝑒𝑐ℎ𝑎𝑛𝑖𝑐𝑠.”

𝑇ℎ𝑒 𝑇𝐿𝑅𝐶 𝑏𝑒𝑛𝑒𝑓𝑖𝑡𝑠 𝑎𝑙𝑙 𝐶𝑃𝐴𝑠, 𝐴𝑟𝑖𝑧𝑜𝑛𝑎 𝑟𝑒𝑠𝑖𝑑𝑒𝑛𝑡𝑠 𝑎𝑛𝑑 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑜𝑟𝑠 𝑏𝑦 𝑝𝑟𝑜𝑣𝑖𝑑𝑖𝑛𝑔 𝑝𝑟𝑎𝑐𝑡𝑖𝑐𝑎𝑙 𝑔𝑢𝑖𝑑𝑎𝑛𝑐𝑒 𝑜𝑛 𝑖𝑚𝑝𝑙𝑒𝑚𝑒𝑛𝑡𝑖𝑛𝑔 𝑖𝑑𝑒𝑎𝑠. 𝐼𝑓 𝑎 𝑝𝑜𝑙𝑖𝑐𝑦𝑚𝑎𝑘𝑒𝑟 𝑝𝑟𝑜𝑝𝑜𝑠𝑒𝑠 𝑎 𝑏𝑖𝑙𝑙, 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶 𝑎𝑑𝑣𝑖𝑠𝑒𝑠 𝑜𝑛 ℎ𝑜𝑤 𝑖𝑡 𝑤𝑜𝑢𝑙𝑑 𝑏𝑒 𝑝𝑟𝑎𝑐𝑡𝑖𝑐𝑎𝑙𝑙𝑦 𝑝𝑢𝑡 𝑖𝑛𝑡𝑜 𝑎𝑐𝑡𝑖𝑜𝑛.

“𝑂𝑛𝑐𝑒 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑜𝑟𝑠 𝑑𝑒𝑐𝑖𝑑𝑒 𝑝𝑜𝑙𝑖𝑐𝑦, 𝑡ℎ𝑒𝑛 𝑤𝑒 𝑡𝑎𝑙𝑘 𝑎𝑏𝑜𝑢𝑡 𝑡ℎ𝑒 𝑚𝑒𝑐ℎ𝑎𝑛𝑖𝑐𝑠 𝑜𝑓 ℎ𝑜𝑤 𝑡𝑜 𝑚𝑎𝑘𝑒 𝑖𝑡 𝑤𝑜𝑟𝑘. 𝐼𝑓 𝑦𝑜𝑢 𝑤𝑟𝑜𝑡𝑒 𝑖𝑡 𝑡ℎ𝑖𝑠 𝑤𝑎𝑦, 𝑡ℎ𝑒𝑟𝑒’𝑠 𝑔𝑜𝑖𝑛𝑔 𝑡𝑜 𝑏𝑒 𝑎 𝑓𝑒𝑤 ℎ𝑖𝑐𝑐𝑢𝑝𝑠, 𝑏𝑢𝑡 𝑖𝑓 𝑦𝑜𝑢 𝑐ℎ𝑎𝑛𝑔𝑒 𝑡ℎ𝑒 𝑙𝑎𝑛𝑔𝑢𝑎𝑔𝑒 𝑎 𝑏𝑖𝑡, 𝑦𝑜𝑢 𝑐𝑎𝑛 𝑎𝑐𝑐𝑜𝑚𝑝𝑙𝑖𝑠ℎ 𝑡ℎ𝑒 𝑠𝑎𝑚𝑒 𝑡ℎ𝑖𝑛𝑔. 𝑊𝑒’𝑟𝑒 ℎ𝑎𝑛𝑑𝑠 𝑜𝑛. 𝐹𝑜𝑟 𝑎 𝐶𝑃𝐴, 𝑖𝑡’𝑠 𝑛𝑜𝑡 𝑡ℎ𝑒𝑜𝑟𝑒𝑡𝑖𝑐𝑎𝑙, 𝑎𝑛𝑑 𝑓𝑜𝑟 𝑙𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑜𝑟𝑠, 𝑡ℎ𝑖𝑠 𝑖𝑠 𝑎𝑙𝑙 𝑡ℎ𝑒𝑜𝑟𝑒𝑡𝑖𝑐𝑎𝑙. 𝑊ℎ𝑎𝑡 𝑖𝑠 𝑔𝑜𝑖𝑛𝑔 𝑡𝑜 𝑤𝑜𝑟𝑘 𝑎𝑛𝑑 𝑖𝑛 𝑡ℎ𝑒 𝑠𝑖𝑚𝑝𝑙𝑒𝑠𝑡 𝑚𝑒𝑡ℎ𝑜𝑑 𝑝𝑜𝑠𝑠𝑖𝑏𝑙𝑒?” 𝐿𝑒𝑚𝑚𝑒 𝑠𝑎𝑦𝑠.

𝐼𝑛 𝑜𝑛𝑒 𝑒𝑥𝑎𝑚𝑝𝑙𝑒, 𝑡ℎ𝑒𝑟𝑒 𝑎𝑟𝑒 𝑐𝑒𝑟𝑡𝑎𝑖𝑛 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑐𝑟𝑒𝑑𝑖𝑡𝑠 𝑎𝑛 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑟 𝑐𝑎𝑛 𝑤𝑖𝑡ℎℎ𝑜𝑙𝑑 𝑓𝑟𝑜𝑚 𝑠𝑜𝑚𝑒𝑜𝑛𝑒'𝑠 𝑝𝑎𝑦 𝑎𝑛𝑑 𝑑𝑖𝑟𝑒𝑐𝑡 𝑡ℎ𝑒 𝑚𝑜𝑛𝑒𝑦 𝑡𝑜 𝑎 𝑠𝑐ℎ𝑜𝑜𝑙 𝑜𝑟 𝑐ℎ𝑎𝑟𝑖𝑡𝑦 𝑐𝑟𝑒𝑑𝑖𝑡. 𝑊ℎ𝑒𝑛 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶 𝑓𝑖𝑟𝑠𝑡 𝑠𝑎𝑤 𝑡ℎ𝑒 𝑝𝑟𝑜𝑝𝑜𝑠𝑒𝑑 𝑏𝑖𝑙𝑙, 𝑡ℎ𝑒𝑟𝑒 𝑤𝑎𝑠 𝑜𝑛𝑒 𝑘𝑒𝑦 𝑤𝑜𝑟𝑑 𝑡ℎ𝑒𝑦 𝑘𝑛𝑒𝑤 𝑛𝑒𝑒𝑑𝑒𝑑 𝑡𝑜 𝑏𝑒 𝑐ℎ𝑎𝑛𝑔𝑒𝑑.

“𝐼𝑡 𝑠𝑎𝑖𝑑 𝑡ℎ𝑒 𝑐𝑜𝑚𝑝𝑎𝑛𝑦 𝑠ℎ𝑎𝑙𝑙 𝑑𝑜 𝑡ℎ𝑎𝑡,” 𝐿𝑒𝑚𝑚𝑒 𝑟𝑒𝑚𝑒𝑚𝑏𝑒𝑟𝑠. 𝑇ℎ𝑒 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑟 ℎ𝑎𝑠 𝑛𝑜 𝑜𝑝𝑡𝑖𝑜𝑛, 𝑟𝑒𝑔𝑎𝑟𝑑𝑙𝑒𝑠𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑠𝑖𝑧𝑒 𝑜𝑓 𝑡ℎ𝑒 𝑏𝑢𝑠𝑖𝑛𝑒𝑠𝑠, 𝑤ℎ𝑖𝑐ℎ 𝑤𝑎𝑠 𝑛𝑜𝑡 𝑡ℎ𝑒 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑖𝑛𝑡𝑒𝑛𝑡𝑖𝑜𝑛. “𝑊𝑒 𝑝𝑟𝑜𝑝𝑜𝑠𝑒𝑑 𝑐ℎ𝑎𝑛𝑔𝑖𝑛𝑔 𝑠ℎ𝑎𝑙𝑙 𝑡𝑜 𝑚𝑎𝑦. 𝐼𝑡 𝑑𝑜𝑒𝑠𝑛’𝑡 𝑠𝑒𝑒𝑚 𝑙𝑖𝑘𝑒 𝑎 𝑏𝑖𝑔 𝑑𝑒𝑎𝑙, 𝑏𝑢𝑡 𝑡𝑜 𝑡ℎ𝑜𝑠𝑒 𝑐𝑜𝑚𝑝𝑎𝑛𝑖𝑒𝑠 𝑖𝑡 𝑐𝑎𝑛 𝑏𝑒.”

“𝑊𝑒’𝑣𝑒 𝑎𝑙𝑙 𝑏𝑒𝑛𝑒𝑓𝑖𝑡𝑒𝑑 𝑓𝑟𝑜𝑚 ℎ𝑖𝑠 𝑠𝑎𝑔𝑒 𝑖𝑛𝑝𝑢𝑡 𝑜𝑛 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶,” 𝑠𝑎𝑦𝑠 𝐷𝑎𝑣𝑖𝑑 𝑊𝑎𝑙𝑠𝑒𝑟, 𝑤ℎ𝑜 ℎ𝑎𝑠 𝑣𝑜𝑙𝑢𝑛𝑡𝑒𝑒𝑟𝑒𝑑 𝑜𝑛 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶 𝑓𝑜𝑟 𝑜𝑣𝑒𝑟 10 𝑦𝑒𝑎𝑟𝑠. “𝐵𝑦 ‘𝑎𝑙𝑙,’ 𝐼 𝑚𝑒𝑎𝑛 𝑒𝑣𝑒𝑟𝑦 𝑟𝑒𝑠𝑖𝑑𝑒𝑛𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑠𝑡𝑎𝑡𝑒 𝑜𝑓 𝐴𝑟𝑖𝑧𝑜𝑛𝑎. 𝐻𝑒, 𝑎𝑙𝑜𝑛𝑔 𝑤𝑖𝑡ℎ 𝑡ℎ𝑒 𝑟𝑒𝑠𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶, ℎ𝑎𝑠 𝑝𝑟𝑜𝑣𝑖𝑑𝑒𝑑 𝑖𝑛𝑠𝑖𝑔ℎ𝑡𝑠 𝑡ℎ𝑎𝑡 ℎ𝑎𝑣𝑒 ℎ𝑒𝑙𝑝𝑒𝑑 𝑡ℎ𝑒 𝐿𝑒𝑔𝑖𝑠𝑙𝑎𝑡𝑢𝑟𝑒 𝑐𝑟𝑎𝑓𝑡 𝑏𝑒𝑡𝑡𝑒𝑟 𝑡𝑎𝑥 𝑙𝑎𝑤𝑠 𝑡ℎ𝑎𝑡 𝑤𝑜𝑟𝑘 𝑎𝑠 𝑖𝑛𝑡𝑒𝑛𝑑𝑒𝑑.”
𝐷𝑢𝑟𝑖𝑛𝑔 ℎ𝑖𝑠 30 𝑦𝑒𝑎𝑟𝑠 𝑜𝑛 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶, 𝑡ℎ𝑒𝑟𝑒 ℎ𝑎𝑣𝑒 𝑏𝑒𝑒𝑛 𝑝𝑙𝑒𝑛𝑡𝑦 𝑜𝑓 ℎ𝑖𝑔ℎ𝑙𝑖𝑔ℎ𝑡𝑠. 𝐿𝑒𝑚𝑚𝑒 𝑓𝑜𝑛𝑑𝑙𝑦 𝑟𝑒𝑚𝑒𝑚𝑏𝑒𝑟𝑠 𝑚𝑒𝑒𝑡𝑖𝑛𝑔 𝐺𝑜𝑣𝑒𝑟𝑛𝑜𝑟 𝑁𝑎𝑝𝑜𝑙𝑖𝑡𝑎𝑛𝑜 𝑎𝑟𝑜𝑢𝑛𝑑 2007. 𝑇ℎ𝑒 𝑐𝑜𝑚𝑚𝑖𝑡𝑡𝑒𝑒 𝑤𝑎𝑠 𝑖𝑛𝑣𝑖𝑡𝑒𝑑 𝑡𝑜 𝑤𝑖𝑡𝑛𝑒𝑠𝑠 𝑡ℎ𝑒 𝑔𝑜𝑣𝑒𝑟𝑛𝑜𝑟 𝑠𝑖𝑔𝑛 𝑎 𝑏𝑖𝑙𝑙 𝑜𝑛 𝑡ℎ𝑒 𝑛𝑖𝑛𝑡ℎ 𝑓𝑙𝑜𝑜𝑟 𝑜𝑓 𝑡ℎ𝑒 𝐶𝑎𝑝𝑖𝑡𝑜𝑙 𝑏𝑢𝑖𝑙𝑑𝑖𝑛𝑔. 𝐿𝑒𝑚𝑚𝑒 𝑤𝑎𝑠 𝑎𝑙𝑠𝑜 𝑠𝑒𝑙𝑒𝑐𝑡𝑒𝑑 𝑡𝑜 𝑎𝑡𝑡𝑒𝑛𝑑 𝑡ℎ𝑒 𝐴𝐼𝐶𝑃𝐴 𝐶𝑜𝑢𝑛𝑐𝑖𝑙 𝑖𝑛 𝑊𝑎𝑠ℎ𝑖𝑛𝑔𝑡𝑜𝑛, 𝐷.𝐶., 𝑜𝑛 𝑏𝑒ℎ𝑎𝑙𝑓 𝑜𝑓 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴 𝑡ℎ𝑟𝑒𝑒 𝑡𝑖𝑚𝑒𝑠. 𝑂𝑛𝑒 𝑜𝑓 𝑡ℎ𝑒 ℎ𝑖𝑔ℎ𝑙𝑖𝑔ℎ𝑡𝑠 𝑤𝑎𝑠 𝑠𝑖𝑡𝑡𝑖𝑛𝑔 𝑑𝑜𝑤𝑛 𝑤𝑖𝑡ℎ 𝑆𝑒𝑛. 𝐽𝑒𝑓𝑓 𝐹𝑙𝑎𝑘𝑒.

𝑂𝑛 𝑡𝑜𝑝 𝑜𝑓 ℎ𝑖𝑠 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛𝑠 𝑡𝑜 𝑡ℎ𝑒 𝑇𝐿𝑅𝐶, ℎ𝑒 𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑒𝑑 𝑎𝑡 𝑎𝑛𝑑 𝑠𝑒𝑟𝑣𝑒𝑑 𝑜𝑛 𝑡ℎ𝑒 𝑃ℎ𝑜𝑒𝑛𝑖𝑥 𝑇𝑎𝑥 𝑊𝑜𝑟𝑘𝑠ℎ𝑜𝑝 𝑏𝑜𝑎𝑟𝑑 𝑓𝑜𝑟 𝑜𝑣𝑒𝑟 10 𝑦𝑒𝑎𝑟𝑠. “𝐼 𝑙𝑒𝑎𝑟𝑛𝑒𝑑 𝑚𝑜𝑟𝑒 𝑎𝑏𝑜𝑢𝑡 𝑡𝑎𝑥 𝑓𝑟𝑜𝑚 𝑠𝑖𝑡𝑡𝑖𝑛𝑔 𝑑𝑜𝑤𝑛 𝑤𝑖𝑡ℎ 𝑎 𝑟𝑜𝑜𝑚𝑓𝑢𝑙 𝑜𝑓 𝐶𝑃𝐴𝑠 𝑡ℎ𝑎𝑛 𝐼 𝑒𝑣𝑒𝑟 𝑑𝑖𝑑 𝑎𝑡 𝑎 𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑎𝑡𝑖𝑜𝑛,” 𝐿𝑒𝑚𝑚𝑒 𝑟𝑒𝑐𝑎𝑙𝑙𝑠.

“𝑀𝑖𝑐ℎ𝑎𝑒𝑙 ℎ𝑎𝑠 𝑔𝑒𝑛𝑒𝑟𝑜𝑢𝑠𝑙𝑦 𝑠ℎ𝑎𝑟𝑒𝑑 ℎ𝑖𝑠 𝑡𝑖𝑚𝑒 𝑎𝑛𝑑 𝑡𝑎𝑙𝑒𝑛𝑡𝑠 𝑡𝑜 𝑠𝑢𝑝𝑝𝑜𝑟𝑡 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴 𝑝𝑟𝑜𝑓𝑒𝑠𝑠𝑖𝑜𝑛 𝑓𝑜𝑟 𝑑𝑒𝑐𝑎𝑑𝑒𝑠, 𝑎𝑛𝑑 𝑤𝑒 𝑎𝑟𝑒 𝑎𝑙𝑙 𝑏𝑒𝑡𝑡𝑒𝑟 𝑏𝑒𝑐𝑎𝑢𝑠𝑒 𝑜𝑓 𝑖𝑡,” 𝑠𝑎𝑦𝑠 𝑂𝑙𝑖𝑣𝑒𝑟 𝑌𝑎𝑛𝑑𝑙𝑒, 𝑝𝑟𝑒𝑠𝑖𝑑𝑒𝑛𝑡 𝑎𝑛𝑑 𝐶𝐸𝑂 𝑜𝑓 𝑡ℎ𝑒 𝐴𝑆𝐶𝑃𝐴. “𝐻𝑖𝑠 𝑡ℎ𝑜𝑢𝑔ℎ𝑡𝑓𝑢𝑙 𝑎𝑛𝑎𝑙𝑦𝑠𝑖𝑠 𝑎𝑛𝑑 𝑓𝑒𝑒𝑑𝑏𝑎𝑐𝑘 ℎ𝑎𝑣𝑒 𝑏𝑒𝑒𝑛 𝑐𝑟𝑖𝑡𝑖𝑐𝑎𝑙 𝑖𝑛 𝑠ℎ𝑎𝑝𝑖𝑛𝑔 𝑝𝑜𝑙𝑖𝑐𝑦, 𝑝𝑟𝑜𝑡𝑒𝑐𝑡𝑖𝑛𝑔 𝑡ℎ𝑒 𝑝𝑟𝑜𝑓𝑒𝑠𝑠𝑖𝑜𝑛 𝑎𝑛𝑑 𝑝𝑟𝑜𝑡𝑒𝑐𝑡𝑖𝑛𝑔 𝑡ℎ𝑒 𝑝𝑢𝑏𝑙𝑖𝑐.”