asked the Minister for Finance the income tax arrears owed by a person (details supplied) in Dublin 3; and the way in which these arrears were assessed.
Written Answers. - Income Tax Arrears.
49.
The Revenue Commissioners have advised me that there are no arrears of tax in this case. The taxpayer called to the tax office on 5 June, 1987, inquiring about an underpayment which has emerged on a review of his tax liability for 1986-87. When the position was examined it was discovered that an allowance in respect of a dependent relative had been omitted in error when the review was being carried out. The taxpayer was advised accordingly. An amended balancing statement for 1986-87 showing a small overpayment has now been issued to the taxpayer and a cheque in settlement of the refund due should reach him shortly.