asked the Minister for Finance if a tax assessment made against a person (details supplied) in County Waterford is correct.
Written Answers. - Tax Assessment.
77.
The Revenue Commissioners have advised me that no tax assessment has been made on the taxpayer. Presumably what the Deputy is referring to is the tax-free allowance certificate which was issued to the taxpayer on 3 May, 1988. This certificate incorporated all the allowances and reliefs to which the taxpayer is entitled by reference to the details he furnished.
I am also informed that the inspector conducted a review of the taxpayer's affairs for 1987-88, which resulted in an underpayment. However, in the circumstances of the case, collection of this underpayment is not being pursued at present.