Michael McCarthy (Cork South West, Labour)
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Question 118: To ask the Minister for Finance the reason for the delay in processing an appeal in respect of a person (details supplied) in County Cork to the Revenue Commissioners; when a decision on the matter will be forthcoming; and if he will make a statement on the matter. [30930/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there has been no delay in dealing with this matter. The person concerned wrote to the Office of the Appeal Commissioners on 5th October to make an appeal. The Appeal Commissioners replied on 14th October advising him that, in accordance with the relevant legislation, he should make his appeal through the Revenue Commissioners. In writing to Revenue he should address his letter to Mr. Michael Duggan, Assistant Principal, Revenue Commissioners, Revenue House, Blackpool, Cork, who will ensure that it receives prompt attention.

The person concerned also wrote to the Revenue Commissioners on 5th October seeking an internal review of his tax affairs. Revenue's Internal Review Unit will ensure that the review is completed as soon as possible.