Bernard Allen
Ceist:276 Mr. Allen asked the Minister for Finance the reason a person (details supplied) in County Cork has been asked for payment for under-computation of their tax liabilities in view of the fact that the under-deduction was as a result of an error on the part of the Revenue Commissioners; his proposals to introduce guidelines or regulations similar to social welfare where, if an error is made by the Revenue Commissioners in estimating individuals' PAYE liabilities, that this error should not impact negatively on the taxpayer or penalise the taxpayer in any way for those errors. [19785/02]