Mattie McGrath (Tipperary South, Independent)
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164. To ask the Minister for Finance his views that it is appropriate for senior revenue officials in Waterford Revenue Commisioners to attempt to block this Deputy as a public representative from acting as a legitimately appointed mediator between a limited company (details supplied) and the Revenue Commissioners; and if he will make a statement on the matter. [17318/14]

Michael Noonan (Limerick City, Fine Gael)
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The Revenue Commissioners have a responsibility to apply the Tax and Customs Acts passed by the Oireachtas and to collect the revenues due to the State. I might remind the Deputy that the Commissioners are independent in the application of those Acts and the handling of individual cases is a matter for them, subject of course to taxpayers rights of appeal and recourse to the Courts and to the Ombudsman. To quote Mr. Justice Moriarty:

"The independence of the Revenue Commissioners is undoubtedly critical to maintaining the integrity of the taxation system.  The modern framework within which the Commissioners operate should not allow for any doubt in relation to the equal treatment of all taxpayers or the freedom of the Commissioners from political influence or interference in the discharge of their functions".

That said in my experience, Revenue officials are always willing to engage with taxpayers, tax practitioners and public representatives to progress cases.  This is borne out in the case in question where, I am advised by the Revenue Commissioners, three separate meetings have taken place with the Deputy at Assistant Secretary level. 

I am further advised that the case relates to a Revenue audit. The Commissioners have set out their approach to audit in the Code of Practice for Revenue Audit which is publicly available.  If the taxpayer in question has issues with the manner in which this audit is being conducted, he may wish to avail of procedures put in place by the Commissioners to have cases reviewed, including by external reviewers, or he may wish to complain to the Ombudsman.

On the matter of the amount of tax which may be due, I am advised that the taxpayer has appealed a Revenue assessment and the matter will proceed to the Appeal Commissioners, who are also independent both of myself and of the Revenue Commissioners. Finally, I am advised that the taxpayers in question are declining to answer queries from Revenue which might help to progress matters. In the circumstances, the Commissioners advise me that no useful purpose can be served by further meetings or correspondence with the Deputy.