Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I cannot speak for the Revenue Commissioners but, paraphrasing what we were told, the Revenue Commissioners felt the level of expertise available at the level of Appeal Commissioner, to which Mr. Keegan made reference, means people are dealing with experts at that level. If it goes to the Circuit Court, we are not always dealing with people at the same level of expertise. It might be inconsistent.