asked the Minister for Finance if he will clarify the tax position regarding a person (details supplied) in County Clare.
Written Answers. - Taxpayer's Liabilities.
61.
The Revenue Commissioners have advised me that there is no refund of tax due to the taxpayer. Reviews of the taxpayer's liabilities for the years 1986/87 and 1987/88 carried out on 28 August, 1988 revealed underpayments, arising from the fact that the taxpayer had been granted allowances in excess of his entitlement for those years. Balancing statements giving full details of the reviews were issued at that time, and the position has been explained to the taxpayer on several occasions since then.