torblednam
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Every organisation has zealots, dossers and normal hard working people and Revenue is no exception. If Revenue didn't do its job and chase the odd person or two, it wouldn't be doing its job. The fear I have is that Revenue can "chase" easy targets instead of real targets.
I bet some people working in Revenue can see zealots in action every week. From what happened in other government agencies potential whistleblowers probably would remain quiet and so the zealots can drive on unhindered until some innocent victim takes his/her case to the Revenue Appeals Process. This can take up to two years to resolve. But, I reckon most such cases are resolved before the appeal is heard.
If we can source figures of the appeal process (i.e. those which run full course and those settled within the procedure) perhaps then the zealots can be weeded out?
I’m not sure what kind of innocent victim you’re envisaging, can you clarify what exactly you have in mind? How do you distinguish an easy target from a real target?
But certainly, you’d expect a tax official who wastes not just their own time, but their superiors’ too - by raising unwarranted assessments and causing a resource intensive appeal process (which is in effect civil litigation) to commence - would get their wings clipped very quickly. Unless you subscribe to Gordon’s school of thought where it’s a hive mind and they’re all out to get everyone.
In relation to appeals; a very high proportion of appeals are settled before hearing, for a variety of reasons, no different than with any form of litigation.
As an example, back in the early / mid 2000’s at least one lecturer for a body providing a recognised professional tax qualification, when lecturing a class would check whether there were any Revenue staff in it. If not, they would impart certain tricks of the trade - like not settling a Revenue audit even though you can see the writing on the wall, and then appealing any/every tax assessment as a negotiating tactic, as you’ll get a better deal because Revenue “don’t like” going in front of the appeal commissioners. That kind of carry on will definitely skew the figures.
There will also be some proportion of cases where Revenue withdraw because of some perceived weakness in their case. One typical example being where a person chose not to engage properly with an enquiry, resulting in an estimated assessment having to be made, or a tax relief denied, and only in the course of appealing do they produce information/evidence that clarifies things and allows the matter to be resolved.
There’s also lots of cases where both parties reach a compromise settlement to avoid the uncertainty of litigating the issues.
If you’ve an interest in it, the Tax Appeals Commission publishes an Annual Report with facts & figures in it. Curiously, they don’t (in the 2018 report anyway) indicate how many appeals were upheld and how many were determined in Revenue’s favour. Historically I’ve a figure in my head that 70%-80% of cases determined by the Appeal Commissioners are/were in Revenue’s favour, but I don’t know where I got it from.
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