Bernard Durkan (Kildare North, Fine Gael)
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Question 126: To ask the Minister for Finance the reason a P45 has not issued in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [37529/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the issuing of a P45 is the responsibility of a person's employer on cessation of employment. As Revenue has been unable to contact either the employer or the person concerned in this case, a letter issued to the taxpayer on 29 November 2005 inviting her to contact a nominated officer in her tax district in order to resolve the matter.