The applicable legislation is at S.787E of TCA97.
Guidance notes (plain English version of the statute): [broken link removed]
The actual wording of S787E(3) is:
"(3) [Where during a year of assessment an individual is a member either of an approved scheme or of a statutory scheme (hereafter referred to as a "scheme") in relation to an office or employment, not being a scheme under which the benefits provided in respect of that service are limited to benefits of a kind referred to in paragraphs (b) and (c) of section 772(3), including any similar benefit provided under a statutory scheme established under a public statute,]1 the following provisions shall apply, that is to say―
(a) relief shall be allowed under this Chapter as regards relevant earnings from that office or employment only in respect of contributions that are additional voluntary PRSA contributions,"
Unless your PRSA Contributions were AVCs, Revenue are applying the law correctly so you have nowhere to go; the Appeal Commissioners role is limited to determining based on the facts whether the law has been correctly applied. Your grounds of appeal would have to be based on an error in fact, or in application of the applicable legislation, neither of which are apparent here. In the absence of valid grounds of appeal, the Inspector cannot and will not list an appeal for hearing. You would then have to appeal their refusal to admit an appeal! At which point the appeal commissioner would send you packing.
The system is self assessment, so by claiming it you're stating that you are entitled to the relief - they can only deal with your error as and when they become aware of it.