Mr. Niall Cody:

It depends on how long the case takes. If a nil yielding audit or intervention gives assurance that the taxpayer has properly complied with the law, it is a very valuable intervention. It shows that the taxpayer is correct. The challenge we all have as managers in the organisation is that we would like our nil yielding audits to be closed as quickly as possible. The real challenge is presented by a nil yielding audit that runs for a long period. That is possible. As the statistics show, we have 84 cases that are gone to appeal. Such a case may go its full length and, in the normal course of events, we may have the appeals commission find against us. While we could have long nil-yielding audits, by and large we would hope to close them as quickly as possible. We have detailed measurements and statistics which we review monthly on that process.