Terence Flanagan (Dublin North East, Independent)
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54. To ask the Minister for Finance his views on the tax situation of Irish bank Resolution Corporation and the mention of tax irregularities; and if he will make a statement on the matter. [3407/14]

Michael Noonan (Limerick City, Fine Gael)
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On the appointment of the Special Liquidators, Irish Bank Resolution Corporation Limited was already in dialogue with the Revenue Commissioners in relation to an open tax audit. I have been advised that the Special Liquidators are working with the Revenue Commissioners to close outstanding tax issues. As these are matters which are still being reviewed and discussed between IBRC (In Special Liquidation) and the Revenue Commissioners, it would not be appropriate to comment any further at this time.