asked the Minister for Finance if he is aware that the Revenue Commissioners have issued huge tax assessments to farmers in the £40 to £60 valuation category who have not submitted tax returns; and if he will take appropriate steps to ensure that there will be no prosecutions.
Written Answers . - Tax Assessments on Farmers .
426.
: Where a taxpayer neglects to send in his return of income the Inspector of Taxes has no option but to make an assessment to the best of his judgment. I am not aware that, in following this procedure in the case of farmers, the assessments raised have been unreasonable.
If the taxpayer disagrees with the amount of the assessment he may lodge an appeal against it. When the income tax return and appropriate accounts are lodged, the inspector will, in most cases, be in a position to amend the assessment and give appropriate reliefs.
There would be no question of enforcement on the basis of an estimated assessment where the taxpayer has appealed.