I am advised by Revenue that situations of the type outlined by the Deputy are considered on a case by case basis having due regard to the specific circumstances of the individual taxpayer/business.
Revenue has also confirmed to me that where possible it will always seek to work with a taxpayer/business experiencing cash-flow difficulties in preference to deploying debt collection/enforcement measures. However any such discussions are predicated on open and honest engagement in identifying and agreeing a mutually acceptable solution.
In circumstances where a business has failed, it is very important that the taxpayer makes early contact with Revenue to clarify the situation and agree an approach in regard to any outstanding tax debts and cessation of the various tax registrations.
Finally, if the Deputy has a specific case in mind I would urge him to ensure that the taxpayer/business engages with Revenue as quickly as possible.