Simon Harris (Wicklow, Fine Gael)
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No because this does not have anything to do with the actual substance of the hearing or the tax matter before it. It is merely to ask the District Court, which is the court that deals with such penalties, whether it wishes to impose a monetary penalty of €3,000. If we are serious about this being an expert administrative tribunal, it is important that people take it seriously and turn up. If they do not turn up and do not co-operate there is a monetary penalty. It is to allow the appeal commissioners to enforce that monetary penalty should people decide that they do not wish to comply with it.