Liam Twomey (Wexford, Fine Gael)
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Question 134: To ask the Minister for Finance if he supports the establishment of a tax advocate with powers to monitor fair treatment of taxpayers. [4136/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Deputy's question is related to the calls made on occasion for the establishment of an independent individual or entity whose proposed role would include acting as an advocate for taxpayers who feel unfairly treated by the system. The statutory remit of the Ombudsman already incorporates both of the roles proposed for a taxpayer advocate, namely, acting for taxpayers and investigating actions which are contrary to fair or sound administration.

Since the inception of the Office of the Ombudsman, significant numbers of taxpayers have exercised their right to make complaints to that office. Furthermore, the Ombudsman has carried out a number of special investigations on her own initiative under the Ombudsman Act 1980, such as into the operation of schemes for disabled drivers and the repayment of tax to certain widows. When calls were previously made for the establishment of a taxpayer advocate, the then Ombudsman drew attention to the duplication of role and responsibilities that such a development would involve.

Apart from the statutory role and responsibility of the Ombudsman, other avenues are also open for taxpayers to make their complaints and to seek satisfaction for perceived unfair treatment. They can lodge a customer service complaint about the standard of service received in their personal contact with the Revenue Commissioners by telephone, correspondence, fax, e-mail or in person to a Revenue public office. They can request a review by Revenue of any aspect of the way in which their tax affairs have been handled. Such reviews are undertaken by a senior Revenue official who was not involved in the original decision or, at the taxpayer's request, jointly by an external reviewer and a senior official. Taxpayers who are dissatisfied with specific treatments by Revenue can also make an appeal under statutory provisions which grant access to the appeal commissioners. The appeal commissioners are completely independent of the Revenue Commissioners.

The fact that few people are enthusiastic about paying taxes is all the more reason for effective channels of complaint and appeal by taxpayers against poor service or unfairness. However, given the comprehensive and accessible system already in place for complaints or appeals by any taxpayer who feels unfairly treated by the tax system, it is not obvious to me that there is a case for putting in place the additional layer of a tax advocate's office.