Frank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 82: To ask the Minister for Finance the reason a tax clearance certificate has not issued to a person (details supplied) in view of the fact that assurances were given that the certificate will issue. [42092/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that a Tax Clearance Certificate with expiry date of 10th October 2009 issued to the taxpayer on the 10th October 2008 following an application on Form TC1 received on the same date. Arrangements have been made for the issue of a duplicate Tax Clearance Certificate to the address supplied.

I am advised by the Revenue Commissioners that the taxpayer was issued with a Notice of Assessment on the 22nd October 2008 in accordance with the details on the Return of Income filed on the 9th October 2008 in respect of the year 2007. A copy of that Notice of Assessment has now been re issued to the taxpayer at the address supplied.