Michael Healy-Rae (Kerry, Independent)
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104. To ask the Minister for Finance if the Revenue Commissioners are investigating a charity (details supplied); and if he will make a statement on the matter. [12672/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that for reasons of taxpayer confidentiality and in accordance with Section 851A of the Taxes Consolidation Act 1997, they are precluded from commenting on the tax affairs of any particular taxpayer.