Róisín Shortall (Dublin North West, Labour)
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Question 97: To ask the Minister for Finance if the Revenue Commissioners have powers to seize property or attach conditions to the sale or transfer of an estate to recover the unpaid tax of a deceased person; and if so, the statutory provision allowing for this. [26077/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Where a person dies, their personal representatives are liable for any unpaid taxes. In the case of Income Tax the statutory provisions allowing for this are set out in sections 1047 and 1048 of the Taxes Consolidation Act 1997 and there are broadly equivalent provisions in legislation governing the other taxes.

I am advised by the Revenue Commissioners that they will normally assess and seek to recover unpaid taxes from the personal representatives if not paid out of the estate of a deceased person. Their approach to the recovery of tax debt in any specific case is influenced, inter alia, by the likely costs of recovery and the prospects of such recovery action being successful.

Recovery action by Revenue will normally be by way of legal proceedings instituted in accordance with section 960I of the Taxes Consolidation Act 1997 [which may ultimately impact on the sale or transfer of the assets or property in a deceased person's estate] or by way of attachment under section 1002 of the same Act.