Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

It pertains to a specific case. If I am appealing a decision of the Revenue Commissioners, I will need to know what I must do in respect of this subsection and my notice of appeal. At this point, I will know I must include my name and address, my PPS number, where the appeal is being made and the grounds for the appeal. As this is to give notice to the commissioners, the commissioners cannot pre-empt my notice by stating this, that and the other as well. My question is whether this flexibility is being provided in order that the commissioners can decide that in addition to the aforementioned four items, they also, in every other appeal in the future, will require a particular item of information.