Simon Harris (Wicklow, Fine Gael) | Oireachtas source

We are not asking them to do that at all. We are merely asking them to enforce a penalty for somebody not co-operating with an administrative tribunal. We are not asking them in any way, shape or form for their view on the substance of the matter in terms of the tax issue being appealed. It is merely whether or not somebody should have turned up and complied with an expert administrative appeals tribunal, so I do not think we are comparing like with like.