Gov. Gary Herbert's nomination of one of his top advisers in the lieutenant governor's office, Michael Cragun, to serve as a state tax commissioner may be in trouble.

"There's some significant opposition," said Senate Majority Assistant Whip Wayne Niederhauser, R-Sandy, chairman of the Senate Revenue and Taxation Confirmation Committee.

Niederhauser, a certified public accountant who handles much of the tax-related legislation in the Senate, said questions have been raised about Cragun's ability to handle the complicated issues that come before the four-member commission.

"A tax commissioner is one of the most powerful appointed people in the state," Niederhauser said. "He needs to establish his credentials as a person who'll be able to adjudicate these tax issues."

Cragun, an attorney and a former Davis County commissioner, joined then-Lt. Gov. Herbert's office in 2005 as elections director and later became his deputy chief of staff and legal adviser.

After Herbert became governor in August, he considered appointing Cragun as his general counsel, a post that has not yet been filled. Instead, the governor chose to nominate Cragun to replace retiring Tax Commission chairwoman Pam Hendrickson.

Attempts to reach Cragun through the lieutenant governor's office were referred to Herbert spokeswoman Angie Welling.

Asked about the controversy surrounding Cragun's nomination, Welling said Herbert continues to support Cragun "and believes he is qualified to become a member of the Tax Commission. If he did not believe so, he would not have appointed him to the position."

But Cragun was declared "unqualified to be an effective tax commissioner" in an article in the latest edition of the Utah Taxpayers Association's newsletter, in part because he supported tax increases as a Davis County commissioner.

The article also criticized Cragun's oversight of the state's online disclosure system for legislators and lobbyists, calling improvements to the system "a complete failure."

The association's president, Sen. Howard Stephenson, R-Draper, is a member of the confirmation committee. He did not return telephone calls seeking comment Friday.

The only Democrat on the confirmation committee, Senate Minority Leader Ross Romero, D-Salt Lake, said he has no concerns about Cragun.

"I'm willing to defer to the governor on his recommendation," Romero said. "This is an individual that has had ample opportunity to be observed by the governor."

Romero said that while Cragun might not be the most obvious choice for the Tax Commission post, what is needed is someone "who can think through the issues and treat them openly and honestly. … I want someone who will be fair, and I believe he will be."

Niederhauser said he had met with Cragun to discuss the concerns. "I want this to be a fair hearing. I don't want to blindside him in any way," Niederhauser said. "We've been up front with him about what the issues are."

The committee meets Tuesday to consider whether to recommend Cragun's nomination to the full Senate. The Senate is scheduled to meet at noon Wednesday to vote on gubernatorial appointments.

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