Mary Upton (Dublin South Central, Labour)
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Question 222: To ask the Minister for Finance if a person (details supplied) in Dublin 12 is due a tax refund. [7551/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that assessments have been made on the basis of the returns submitted through the Revenue online service and that the record does not indicate that tax has been overpaid.