I have been advised by the Revenue Commissioners that their audit and investigative programmes are designed to identify cases where tax is at risk. They have programmes in place to detect and pursue those who try to evade their statutory responsibilities. These programmes are also designed to maximise voluntary compliance by the selection of a number of returns for examination. In deciding what cases to investigate or audit Revenue do take account of information made available to them from various sources. If the Deputy has any information which he feels is relevant to a tax matter, he should make this known to the Revenue Commissioners who will consider any such information in the normal way.