Derek Nolan (Galway West, Labour) | Oireachtas source

That is what I was getting at. We should definitely have a follow up on that, otherwise we will be back next year with another audit case stating that the law is not being applied.

I want to conclude on case D. Actually, I will skip case D. On the Revenue audit files and the issue dealing with the compliance with procedures that were followed and so on, figure 27.6 shows the standards that were carried out, that a letter of notification to taxpayer was carried out in 89% of cases, a note of initial review was only carried out in 61% of cases, evidence to show all the key issues were carried out in 67% of cases, and adequate evidence of calculation at 86%, and written offers at 43%. What this shows is that from the limited number of cases that were extracted and reviewed, an awful lot of them had documentary failings.