Dáil Éireann Debate, Thursday - 7 June 2012
54 Deputy Brendan Griffin asked the Minister for Finance the avenues that exist for persons who feel aggrieved by their treatment at the hands of the Revenue Commissioners; and if he will make a statement on the matter. [27593/12]
Amharc ar fhreagraI am advised by the Revenue Commissioners that there are a number of options available to an individual who feels aggrieved with their treatment by Revenue. In the first instance, the individual should contact the Revenue Office dealing with their tax affairs and make that Office aware of the particular complaint so that the matter can be investigated. Additionally, an aggrieved taxpayer can ask for an internal review to be carried out either: by a senior Revenue official who was not involved in the original decision, or jointly by an External Reviewer and the Revenue official mentioned above.
Requests for an internal review can be made to: Revenue Commissioners, Internal Review Unit, Dublin Castle, Dublin 2. Furthermore, there is a right of appeal to the Appeal Commissioners where a taxpayer is dissatisfied with an assessment or determination by the Revenue Commissioners.
A person can also contact the Office of the Ombudsman if they are unhappy about the way in which Revenue have handled any aspect of their tax affairs. The Ombudsman's staff examine complaints about the administrative actions of Government Departments and Offices, including the Revenue Commissioners. Contact details are as follows: Office of the Ombudsman, 18 Lower Leeson St., Dublin 2.
Lastly, the Commissioners advise that the complaints procedures are explained in detail in their Customer Service leaflet CS 4, which is available on the Revenue website.
