ATLANTA - Overhauling the state's tax system will be a huge chore and is guaranteed to tick somebody off. The man with the job is perfect for it, according to most observers.

Rep. Larry O'Neal is a relatively new face in the House of Representatives, having been elected just seven years ago. Still, insiders say the Republican chairman of the Ways and Means Committee has the temperament, the brains and the professional experience to balance the various political egos and special-interest groups and come out with a proposed bill that could become law.

Since taking power, Republicans have eagerly awaited the day when they could restructure Georgia's tax system, getting rid of taxes they say discourage economic activity and anger voters. In their place, the GOP envisioned consumption taxes that could be avoided by saving.

Despite their eagerness, Republicans have said the timing wasn't right to tackle such complex issues until now. So this summer, Mr. O'Neal is tasked with holding hearings to generate support for the proposal he'll push for passage in January and an eventual constitutional ballot question in the presidential vote next year. Mr. O'Neal, who didn't return repeated phone calls requesting an interview, has gained a reputation for being media-shy since coming in the public glare over accusations that he advocated a retroactive tax break for one of his clients, Gov. Sonny Perdue.

Mr. O'Neal has denied the accusation, and an ethics committee ruled a complaint about it out of order. But his reluctance to deal with reporters since could complicate his public relations job this summer.

Still, House Speaker Glenn Richardson says Mr. O'Neal is up to the job.

"We're fortunate to have somebody like Larry O'Neal as the chairman of Ways and Means," the Hiram Republican said. "I don't know anybody in this (GOP) caucus who is smarter than him on tax issues."

Democrats are already leery.

House Minority Leader DuBose Porter, D-Dublin, agrees that the Ways and Means chairman is the logical person to oversee revamping the tax system because his committee reviews all tax bills. But Mr. Porter isn't sure the review won't turn out to be just a Republican intramural exercise.

"They have not discussed this with us," Mr. Porter said. "We have people who have been involved with tax policy longer than most of the Republican leadership. ... The credibility will depend on who else is on the committee."

One of those on the committee will be Mr. Richardson, a very unusual step for a speaker.

"I'm going to roll up my sleeves and go all over the state and talk about this policy and analyze the code sections that we're changing, and I'm going to analyze the questions that we have to put on the ballot," he said.

Mr. Richardson is the sponsor of one of the biggest bills under consideration. But he's not the only powerful personality Mr. O'Neal has to reckon with.

Mr. Perdue is pushing a bill to exempt retirement-plan payouts to seniors from income taxes. It was one of the few campaign promises he made last year.

Mr. O'Neal held up Mr. Perdue's bill in his committee during the regular session that just ended. He held up every major tax bill, including those pushed by the speaker pro tem, Mark Burkhalter, R-Duluth, and measures to raise sales taxes to fund transportation plans supported by well-heeled business interests.

"It does take some kind of political courage because there are going to be winners and losers," said Kelly McCutchen, tax analyst with the Georgia Public Policy Foundation. "You're going to make somebody mad."