Kieran O'Donnell (Fine Gael) | Oireachtas source

I thank the Chairman. I would like to do a recap on tax appeals. Before this we had the Office of the Appeals Commissioner. Someone who appealed did so to the local Revenue office. Was there a distinction in the types of appeals being heard? What was the distinction that would lead to one appeal going to the Office of the Appeals Commissioner and one to Revenue? Can the witnesses explain the old system?