Results 11,741-11,760 of 26,208 for speaker:Kieran O'Donnell

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Serious costs could be incurred so a year is too long. How can we reduce the time?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: How does the process work? Let us say, for instance, that I lodge an appeal. Obviously there is an executive within the appeals office. How many people are in the appeals office? What are their qualifications? Are they accountants or tax experts? How are appeals heard? Do appeals have to be heard at oral hearings? If so, how often do oral hearings sit? Do they sit over the summer?...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What are the qualifications?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Did one of the case managers come from the Office of the Revenue Commissioners?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: What about the remaining 12 staff members?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Yes.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: I assume that the appeals support unit deals with the administrative side in cases where people lodge their appeals and the scheduling unit says when cases are heard. How many people physically work on the cases? Is it three people?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: How many people physically sit down with the files in front of them to consider an appeal in technical terms and assess whether there is enough to form the basis of an appeal? How many of these people are administrative staff?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: That is administration, Mr. O'Mahony. How many people sit down with a case file in front of them and work on them? I understand that one needs to provide administrative backup. We know what determines the length of a case from dealing with the Office of the Ombudsman. Who is the case worker and who is the case manager? How many people physically work on scrutinising files?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Outline the process that takes place from the time case managers become involved to when the case reaches an appeals commissioner.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: In the time I have, Mr. O'Mahony, I understand that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Each of the case workers has 1,200 cases on their files at any one time because there are 3,650 cases, which is too many. For me, it is basic stuff. That is where there is a logjam. Does the Department expect three case managers to pull back a year? The appeals commission is great. Did the Department seek more resources in terms of case managers?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Will the Department get them?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: There are 3,650 appeals cases. How many of them have been dealt with by the case managers but await being heard by the appeals commissioners?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: Fine.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: There are roughly 270 cases at the moment that could be heard by the appeals commissioners. For me, there are two logjams so clearly the Department does not have enough case managers. One additional appeals commissioner will make a huge impact. How many cases does an appeals commissioner hear in a year?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: People must wait a year for their appeal to be heard by an appeals commissioner, which is unacceptable to clients as the waiting period is too long. How can we return to a waiting time of three months? Mr. O'Mahony has told me that under the current system if the three commissioners hear about 150 cases each a year then the total is only about 400 cases a year. How many additional cases...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: We have a serious problem because there are 3,650 cases with 1,800 cases being lodged per year and each commissioner deals with approximately 150 cases per year. Let us say we have four appeals commissioners, then at best that is 600 cases a year.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: So the commission is going from three to six commissioners, and from three case managers to-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (Tax Appeals) (Amendment) Bill 2019: Discussion (30 May 2019)

Kieran O'Donnell: I will not labour the point. It was always a frustration. As an institution, has the Tax Appeals Commission a target for what it believes is a reasonable time for a case to be heard on an appeal? I referred to three months but has the commission set a target?