Mr. Niall Cody:

We keep working on our revenue case management system to ensure that as few mistakes as possible occur. Our case workers closed about 6,700 audits last year. Audit work is not easy work for our officials. They are dealing with tax practitioners and taxpayers. When I got the job of being in charge of the Dublin region I was talking to our auditors because I am a bit obsessive about proper recording in case management. They were saying it is tough work as it is hard to get agreement and hard to get money. Sometimes errors are made. The second of the two cases was an error around giving credit for a refund that was due to the consultant, which was not related to the issues that were subject to the underpayment. That should not have been credited. There was a small computational error in the interest charge also. In both cases, the underpayment was less than 3% of the total settlements.