Written answers
Tuesday, 16 April 2013
Department of Finance
Tax Code
John McGuinness (Carlow-Kilkenny, Fianna Fail)
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To ask the Minister for Finance the number of revenue appeals, if any, that remain unresolved for periods in excess of 10 years; and if he will make a statement on the matter. [17683/13]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a single figure for the number of appeals unresolved for a period in excess of ten years is likely to present a misleading picture. This is because the system used by the Revenue Commissioners to record appeals does so by reference to unsettled assessments. Thus, a single issue can give rise to a number of appeals in relation to the same taxpayer. Furthermore, in a number of instances appeals remain open because the matter in dispute is the subject of a test case involving a different taxpayer. The Revenue Commissioners are analysing their records and will provide an update to the Deputy by the end of the month.
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