Mr. Charlie Phelan:

I am sorry if I misled anyone and I ask that the record be corrected.

I will return to dealing with the taxpayers. There is no easy way of telling a person that there is an issue with his or her tax. We need to deal with the taxpayer concerned. We do not want to write to somebody else stating that a taxpayer has an issue. I have 30 years of experience working in the Revenue Commissioners. I have dealt with many thousands of audits in my time and settled many audits as an auditor over the years. Therefore, I know and understand business, farming and the difficulties involved. I am slightly concerned that the Deputy has said that employees of the Revenue Commissioners have told him that we are wrong. I can assure the Deputy that we are quite certain that our technical interpretation of this matter is correct. Therefore, I am very surprised by what the Deputy has said and I would like to engage with him in a discussion of those points.

In terms of papers of assessment with Revenue-----