So here they are, our intrepid band of tax reformers: Curt Bramble, Wayne Harper, Neil Ashdown, Ralph Becker, Mike Dmitrich, John Dougall, Pam Hendrickson, Greg Hughes, Todd Kiser, Roz McGee, Merlynn Newbold, Gordon Snow, Howard Stephenson, Steve Urquhart and John Valentine.

Good luck, and after hard labor may you deliver a bouncing baby (15) tax-reform package to the Legislature in 2006.

Pignanelli: In 1983, the senior partners at the law firm where I was clerking ordered me to use Democrat secret rituals at my disposal to stop Gov. Scott Matheson's proposal to impose sales taxes on professional services, including lawyers ("A filthy outrage!"). I contacted a veteran state senator and friend who responded, "Pig, don't worry. Although we should do something, we never mess with taxes unless we absolutely have to, and right now we don't have to." This was my first introduction into the politics of tax reform.

Since territorial days, property tax was the major source of government revenue in Utah. In 1929, Gov. George Dern commissioned an exhaustive study that recommended dramatic restructuring to include corporate and individual income taxes. Nothing happened until the 1930s when the Great Depression demanded such an overhaul, including imposing a sales tax. For the next 50 years, state leaders pushed minor tweaks and modifications to the tax code. In reaction to substantial federal tax alterations and a huge state budget deficit, the Legislature was compelled to enact major amendments in 1987.

Similar external factors do not exist in 2005, thus substantive tax reform is unlikely.

However, the politics and dynamics behind tax reform activities should prove to be entertaining. Although legislators are distancing themselves from her proposal, Walker's detailed plan will be the primary reference source. Tax reform was a key component in Huntsman's campaign, yet the governor has just two appointments to the committee, Neil Ashdown and Pam Hendrickson (contributors to the Walker outline). The perceived success or failure of tax reform will color the political standing of the governor.

The true energy behind tax recodification will probably originate from task-force personalities. The "Human Tornado" (a k a Sen. Curtis Bramble) possesses the rare combination of an accounting background and aggressive personality. Co-Chair Rep. Wayne Harper (famous for legislative tenacity) continually sponsors tax reform bills. While these two may provide the internal committee motivation for amendments, the true test is convincing the rest of their legislative colleagues.