Oireachtas Joint and Select Committees

Thursday, 8 July 2021

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals

9:30 am

Ms Marie-Claire Maney:

The dismissals can actually occur in cases where people have not engaged with the commission. There can be many reasons for the dismissal. There can also be settlements in some cases. Dismissal is a wide-ranging category. It tends to occur where people will not engage with the commission and do not turn up for hearings. There are many reasons for the dismissal of cases. There is a statutory framework for dismissals. I am satisfied that they are always conducted correctly.