I am informed by the Revenue Commissioners that in reply to representations made by the Deputy in April last in this case, it was explained that it was not possible on the basis of the information then disclosed to trace the associated papers, if any. In light of that it was also indicated that if the taxpayer concerned would provide certain details of the transaction that the question of a refund would be considered.
As the taxpayer has not provided the required information to date, the Commissioners are not in a position to progress the case.