asked the Minister for Finance the reason a demand notice for £44,069.20 income tax has been served on a person (details supplied) in County Louth; if his attention has been drawn to the serious worry this is causing to the family; and if he will make a statement on the matter.
Written Answers. - Tax Demand Notice.
32.
I have been advised by the Revenue Commissioners that the person concerned was assessed to income tax for amounts totalling £44,069.20 for the years 1981-82 to 1985-86 inclusive. The assessments were appealed and listed for hearing by the Appeal Commissioners but the appeals went by default due to non-attendance by the taxpayer. The case was referred to the sheriff in 1987 and the certificate was returned marked "Nulla Bona" in November 1987.
An assessment for the year 1986-87 was reduced to "Nil" on 22 March 1988 as the taxpayer was unemployed during this period. The taxpayer should now apply to the Appeal Commissioners, 14 St. Stephen's Green, Dublin 2, to have the appeals for all relevant years readmitted and he should specify the reason for his non-attendance at the earlier appeal hearings.
The warrants now with the sheriff relate to estimated VAT liabilities on foot of estimates raised by the Collector-General under section 22, Value-added Tax Act, 1972, in the absence of statutory returns or payments for taxable periods March-April and November-December 1984 and January-February to November-December 1986.
The taxpayer should now advise the Inspector of Taxes at Dublin VAT District, 4 Claremont road, of the date of cessation of trading and apply for cancellation of his VAT registration.