asked the Minister for Finance if he is aware that in a number of cases where appeals are now pending against additional assessments under Schedule D to the Special Commissioners of Income Tax, Inspectors of Taxes are serving notices threatening proceedings through the solicitors of the Department of Inland Revenue; whether he is aware that this has had the effect of preventing taxpayers from proceeding with their appeals from the additional assessments and from having their appeals investigated by the Special Commissioners of Income Tax, and if necessary, by the Circuit Judge instead of by Inspectors of Taxes; and if the Minister is prepared to take steps to stop the serving of these notices in such cases.
Ceisteanna—Questions. Oral Answers. - Income Tax Appeals.
I am not aware that any proceedings could be taken by the Revenue Department which would deprive a taxpayer of his right to have an appeal against an assessment (notice of which had been duly given) heard and determined by the appropriate tribunal. If the Deputy will be good enough to give me particulars of the case or cases to which his question relates, I shall be happy to make inquiries.
Mr. Wolfe
As the matter referred to is one of urgent public importance, I beg to give notice that I will raise it on the adjournment.