I am advised by Revenue that the 'taxation issues' to which the Deputy refers in his Question arose from a Revenue audit. I am further advised that responsibility for the correct calculation and timely payment of tax is always the responsibility of the individual taxpayer, notwithstanding that a tax practitioner or company accountant may be engaged to manage the various issues.
In relation to the specific circumstances of the case in question, Revenue has confirmed to me that the outstanding liabilities were only referred for debt collection/enforcement after numerous attempts to engage with the person failed. Revenue has also confirmed to me that as a general rule in such scenarios, it will attempt to work with taxpayers to resolve difficulties in preference to using enforcement powers, which are deployed as a last resort.
Finally, Revenue has informed me that it is still willing to engage with the person providing there are meaningful proposals to deal with the difficulties. If the person now wishes to discuss the outstanding issues then he should contact Mr. Leonard Burke, Principal Officer at 061-488551.
