Madam, Further to Patrick O'Brien's comment on the threat to the Aberystwyth Tax Office, I would like to point out how the actions of the Revenue over many years have contributed to this present crisis. When I started work in Aberystwyth in 1982, my tax affairs were dealt with by the Aberystwyth Office – very convenient for us tax-payers to have a local tax office within walking distance. As a result of the 1984 Local Government and NHS reorganisation, the tax affairs of all the people working at Bronglais Hospital were re-located to the Carmarthen Office. Very convenient for the Revenue - very inconvenient for us tax-payers. More recently, the Carmarthen Office has become overburdened with too many accounts. A splendid opportunity to send back Aberystwyth tax-payers affairs to the Aberystwyth Office, you might think. Oh no – my affairs have now been transferred to the Swansea Office! Would it not be more sensible if the Inland Revenue structured its services for the benefit of individual tax-payers? If all the tax-payers who lived and worked in the area of Mid Wales around Aberystwyth were actually dealt with by the Income Tax Office located in Aberystwyth, there would be plenty of work for them to do, and no threat of closure. Yours etc, Dr CGB Simpson Consultant Pathologist Bronglais Hospital Aberystwyth.