John McGuinness (Carlow-Kilkenny, Fianna Fail)
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156. To ask the Minister for Finance if the Irish Banking Resolution Corporation was fully tax compliant, with all taxes due paid and up to date at the time of the appointment of the special liquidator; and if he will make a statement on the matter. [45183/15]

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 am advised by the Special Liquidators that they continue to work with the Revenue Commissioners to close out the tax audit and some other additional tax issues that have come to their attention. As these are matters which are still being reviewed and discussed between IBRC Limited (in Special Liquidation) and the Revenue Commissioners it would not be appropriate for either me or the Special Liquidators to comment any further at this time.