asked the Minister for Finance if it is by his authority that persons who have been assessed for and paid income tax are now being asked for returns for periods so far back as 40 and 60 years, and if these returns are not being asked for with the authority of the Minister, if he will take steps to have the demand for same withdrawn.
Ceisteanna—Questions. Oral Answers. - Income Tax Returns.
As explained in answer to question No. 3 on to-day's Order Paper, it is the duty of the Revenue Commissioners when considering the mitigation of income tax penalties to have regard to the amount of duty evaded, i.e., the amount which the taxpayer has gained through his fraud or neglect, and it is customary in such cases to invite the taxpayer to furnish information to enable the Revenue Commissioners to ascertain such relevant facts. He can, of course, if he chooses, drop the question of mitigation of penalties and allow the Commissioners to proceed for the full penalties incurred.
It may be stated, however, that it is not the usual practice of the Revenue Commissioners, even for the purpose of considering mitigation of penalties, to request returns for anything like 40 years. There might be an odd case in which the circumstances necessitated such a course, but the Revenue Commissioners have no knowledge of any such case. If the Deputy will be good enough to furnish me with particulars of any specific case he has in mind, I will have the matter considered with a view to ascertaining whether an adequate knowledge of the circumstances could not be gained from a review covering a very much shorter period.