Ivan Yates
Ceist:61 Mr. Yates asked the Minister for Finance if the Revenue Commissioners will defer a court case against a person (details supplied) in County Wexford to allow her time to get her tax affairs in order. [11835/99]
Written Answers. - Tax Code.
I am informed by the Revenue Commissioners that the court case to which the Deputy refers was initiated by the Director of Public Prosecutions in response to the taxpayer's failure to deliver income tax returns for the tax years 1992-93 to 1994-95 inclusive. The inspector of taxes wrote to the taxpayer on three occasions and made at least two personal calls before issuing a final letter on 29 April 1997 to the effect that the case would be referred to the Revenue solicitors for prosecution if returns were not lodged within 21 days.
Returns have not been lodged for any year and the case has already been adjourned by the District Court on two occasions and is now listed for hearing on 14 May 1999.
While I understand that the taxpayer's only income is from the early retirement farming scheme, it appears that returns are also outstanding in respect of years prior to the leasing of the farm.
The Deputy will appreciate that the proceedings which have been taken against the taxpayer are now a matter for the court and it is for that court to determine whether any case at hearing before it should proceed or be adjourned.