Vol. 409 No. 6
74 Mr. McCartan asked the Minister for Finance if he will outline the circumstances which led to a tax demand being issued to a person (details supplied) in Dublin 13 dated 3 August 1989 and covering the period from 1980 to 1988; if he will ensure that there will be no repeat of the situation; if an apology will be issued to the person from his office; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that assessments were raised on an individual in respect of business activities. The assessments were not delivered because of an incorrect address. Investigations to find the correct address established that a person of the same name lived at the address given in the question. It is normal procedure for this type of information to be thoroughly investigated before being used in assessing tax.
Due to a misunderstanding between different offices of the Revenue Commissioners this was not done in this case and assessments issued in error to the person named in the question.
The person's name has since been removed from the revenue record in respect of the particular business activity. No further demands will, therefore, issue. An apology issued to the taxpayer on 8 September 1989. A more detailed apology covering points subsequently made by the person concerned has now been issued.
