Richard Bruton (Dublin North Central, Fine Gael)

The relationship in question is not one of equals. If one's britches are down around one's ankles, one will not argue about the price of treatment with the consultant. Similarly, if the Office of the Revenue Commissioners has many powers in its armoury and the taxpayer has none, it is difficult for the latter to assert his or her rights. The issue of advocacy therefore needs to be addressed in some fashion.

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