asked the Minister for Finance the present position regarding the income tax affairs of a person (details supplied) in County Waterford.
Written Answers. - Income Tax Liabilities.
66.
The Revenue Commissioners have advised me that a review of the taxpayer's liabilities for the years 1979-80 to 1983-84, inclusive, was carried out in August 1985 and resulted in an underpayment of tax which was to be collected by restricting his tax-free allowances for 1986-87 and 1987-88. The under-payment arose because the taxpayer's earnings from his part time employment in 1980-81 were not taxed by his employer during that year. The Inspector of Taxes will now write to the taxpayer for the information necessary to review his liabilities for the years 1984-85 to 1986-87.