Vol. 481 No. 1
146 Mr. Currie asked the Minister for Finance the circumstances under which a person (details supplied) in County Dublin has received a demand for outstanding tax of over £3,000 for the year 1993/1994 in view of the fact that her husband had died in 1993, at which time she had been legally separated from him for seven years; and if he will make a statement on the matter. [15650/97]
I am informed by the Revenue Commissioners that following the unfortunate death of the husband of the person in question, the Commissioners followed their usual practice of suspending activity in his case for a time, out of consideration for his family and to allow time for his affairs to be resolved. There was, in any event, no unpaid taxes at that time. The taxpayer's case was reviewed some months ago in the normal course, and it was noted that no return has been submitted for the year 1993-94, and accordingly it was unclear whether there had been any liability for tax in the year of his death. An estimate was raised for the purpose of obtaining the necessary information. This estimate of liability was communicated to the person in question, who became the taxpayer's personal representative after his death, through a solicitor, who is her last recorded agent in this matter.
The Revenue Commissioners wrote to the solicitor on 26 September 1997. The person in question responded by letter to the Collector-General dated 30 September, setting out the facts of the case. In view of the circumstances outlined in that letter and in the Deputy's question, the Revenue Commissioners are now satisfied that there is no outstanding income tax liability relating to the late taxpayer, and their records have been adjusted accordingly. The person in question will receive a notice in due course that liability has been revised to "nil".
