Ms Josephine Feehily:

We would never obtain a judgment against a company at an address that did not exist. The address would be the one the company put on its tax returns, but the company is gone. Quite often what we are doing with a judgment is protecting our rights in the context of other competing rights. We might never get the money; the Deputy is right in that respect. However, we must get to the point of placing a judgment, perhaps on a property or assets, to protect the taxpayers' right in the event that assets become available. The company might be gone by the time the judgment arrives, but it would have been located there. Our legal position is that we must apply for the judgment against the business at its official name and address. That is what the company stated its address was.