Hi
If you want to know whether it is a voluntary strike off (where the company has no asset and liabilities and asks for it to be removed from the registrar of companies voluntarily) and an involuntary strike off (where the company is struck off involuntarily for failing to file returns) then you just check the list of filed documents.
If it is a voluntary strike off, you will see the company haa filed a Form H15 which applies for the voluntary strike off. CRO will not accept this form without a letter of no objection from the revenue and a statement from the directors that the company has no assets or liabilities.
The revenue may or may not decide to chase the company for outstanding taxes if it is struck off involuntarily. However the company has limited liability and only in exceptional circumstances can it persue the directors personally. Also the company presumably may have no funds, and would also need to be reinstated so it is not likely to be worthwhile for the revenue to do this normally.
However, the directors of the company are still required to file a personal tax return at the end of October every year. If they drew a salary from the company and the company did not pay the PAYE/PRSI or USC, then the directors will not be able to claim the credit for PAYE paid. So effectively the directors can be persued for any of their own PAYE not paid by the company in their personal capacity.
Hope this helps
capnhand