I am informed by the Revenue Commissioners that there is insufficient information to answer the Deputy's question. The commissioners were not aware of the death of the taxpayer's husband until they received the Deputy's question. The taxpayer may be assured, however, that the inspector of taxes will treat her with all due consideration in relation to taxation issues arising from her late husband's estate. The Deputy's constituent should be advised to contact the inspector of taxes, Government Offices, Cranmore Road, Sligo, telephone 071-48615, where she will be provided with every assistance.