This is a matter for the Revenue Commissioners. I am advised by Revenue that it is not yet possible to fully quantify the tax liability of the person in question due to his failure to file outstanding tax returns. I am further advised that Revenue has agreed to a number of time extensions with the person’s tax advisor to facilitate the filing requirement but unfortunately no returns have been received to date.
Revenue has confirmed to me that it cannot enter any type of payment negotiation or delay enforcement activity in circumstances where the person in question will not file all outstanding tax returns.