Mr. Niall Cody:

Right now, we are looking at our standards in relation to complex cases. It is interesting what the Deputy is talking about because we are talking about this among ourselves. I think the next challenge for us is how we deal with complex requests for clarification. We have guidelines on tax opinion and on the Revenue technical service which deals with outside of the large cases division, LCD. That is the real challenge for us over the next period, and it is linked in a way to what Deputy MacSharry was talking about, namely, resources in the context of significant retirements. Some of the people who were in Athlone dealing with these queries are no longer there. These are the challenges we have.