Ms Lorna Gallagher:

In fact, in the Taxes Consolidation Act, if we determine an appeal in a particular manner, under section 949AN, we may write out to similar appellants who may have their appeals pending and we may enclose a copy of the redacted form of the original determination, the one to which the Senator is referring as having set a precedent of sorts. We may inform them that the decision has been made. At that juncture, we will invite them to make representations to us if they wish to proceed with their appeal or if they feel their appeal is significantly different from the appeal that has been determined. They still have an opportunity to convey their position vis-à-viswishing to progress with the appeal or not. We have a statutory facility that allows us to convey that information to similarly situated taxpayers who may be under appeal in the TAC.