I am advised by Revenue that its clear preference is to engage with taxpayers experiencing tax payment difficulties and to agree mutually acceptable solutions, rather than deploying debt collection/enforcement sanctions.
Where there is no engagement, or where there is a lack of commitment to achieving a mutually acceptable arrangement, then Revenue is left with no option but to use its enforcement options to secure collection, thereby protecting the Exchequer and maintaining a level-playing field for the majority of taxpayers who meet their obligations in full and on time.
Revenue has confirmed to me that it has offered the person in question multiple opportunities to engage with it regarding his tax arrears, but to date has received no response. Consequently, Revenue was left with no option but to refer the liability for debt collection/enforcement action.
However, Revenue has suspended further action until 4 November 2019 to allow the person make proposals to address the outstanding liabilities. If the person, or his tax agent, wishes to discuss the situation he should contact Revenue at telephone number 061-488110.