asked the Minister for Finance if he is aware that people are receiving assessments from the Revenue Commissioners which have no factual basis and which are causing great stress and worry to the recipients and if he will make a statement on the matter.
Ceisteanna—Questions Oral Answers - Revenue Commissioners' Assessments.
20.
It is assumed that the Deputy's question relates to estimated income tax assessments raised on individuals. I am advised by the Revenue Commissioners that where returns of income, claims for allowances or accounts have not been furnished, inspectors of taxes make estimates of the liability to income tax. There is provision for appeal against such assessments and taxpayers may specify the amount of tax which they consider should be payable on foot of the assessment. These specified amounts replace the estimated tax charged pending determination of the appeal. Estimated assessments can, of course, be reviewed and settled by agreement between the taxpayer and the inspector when returns or accounts are submitted.
Does the Minister agree that many of the recipients of these demands are probably not aware of the basis for the calculation and that it is causing great stress and anxiety to many people?
As I indicated in my reply, assessments are issued only where returns of accounts or claims for allowances have not been received from the taxpayer. There is a simple, straightforward way in which the necessity to issue estimated assessments can be avoided — by the prompt production of returns of accounts accompanied, where necessary, by claims for allowances.