Kieran O'Donnell (Fine Gael) | Oireachtas source

It was set up to help the taxpayer and I have grave worries that it will end up becoming a legal process. The first advice any person who is appealing to the Tax Appeals Commission will get from their tax adviser or accountant will be to recommend that a barrister be present. If one does not have a barrister present, most other people will have. That is something that goes against the spirit of the Tax Appeals Commission. I am sorry but I have a concern regarding that area.