Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The next question is whether Revenue could consider the following system. Perhaps it might help reduce the flow of cases into appeals if Revenue had something in its notification giving people the right of a review because it is said there is not much of that. Again, in social protection, for example, if someone is not happy with the decision of a deciding officer, he or she can seek a review and it will be done by a different deciding officer. The turnaround is quick and it probably eliminates some unnecessary cases going to the Social Welfare Appeals Office. Is Mr. Cody with me?