Taxes Consolidation Act 1997 section 1061

Recovery of penalties

Section 1061 sets out the procedure by which Revenue could recover tax penalties through civil court proceedings, and applies only up to 24 December 2008.

• An authorised Revenue officer could sue for recovery of penalties as a liquidated sum in a court of competent jurisdiction, covering penalties under a wide range of provisions including incorrect returns, obstruction, and record-keeping failures.
• If the authorised officer died or ceased to be authorised, Revenue had to nominate a replacement who could be substituted as party to the proceedings on notice to the defendant.
• A certificate signed by a Revenue Commissioner confirming an officer's authorisation or substitution was accepted as evidence unless disproved, and could be tendered without further proof of the signature.
• This section ceased to apply after the passing of the Finance (No. 2) Act 2008 on 24 December 2008.