Matters relating to the administration of the tax system, including the deployment of resources, are a matter in the first instance for the Revenue Commissioners. I am advised by the Revenue Commissioners that the RCT section of its Limerick office is adequately staffed and that customer queries are handled in a timely fashion, within the parameters of the Revenue Commissioners published customer service standards. The Revenue Commissioners have advised me that they will be happy to examine any specific case that may give rise to a particular concern if the details of any such case are made available to them.