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

I thank both Mr. O'Leary and Mr. Smyth for their opening statements on this proposed legislation. The issue of transparency is the most contentious aspect of the Bill. It has long been a feature of our taxation system that the identity of taxpayers would remain confidential and that the detail of their dealings with Revenue would remain confidential. What is the justification for identifying the taxpayer and the details of the case if the taxpayer takes an appeal to the Appeal Commissioners?