Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Ms Feehily touched on the next steps in her opening remarks. She has extensive powers to take enforcement action against people who did not file returns, and the Revenue Commissioners intend to move on that relatively quickly. The options include taking the money from people's pay and ultimately from their bank accounts or any social welfare payments they receive.

Is there a hierarchy? Where does Revenue start? Does Revenue take it all? Does Revenue take a fraction of what it believes is due? How will the process work?