Taxes Consolidation Act 1997 section 859

Anonymity of authorised officers in relation to certain matters

Section 859 protects the anonymity of Revenue officers who are assigned to the staff of the Criminal Assets Bureau.

• All reasonable care must be taken to ensure that the identity of a Revenue officer nominated to be a member of the Criminal Assets Bureau (an "authorised officer") is not revealed.
• An authorised officer exercising powers under the Revenue Acts need not produce any identification and must be accompanied by a member of the Garda Síochána who will identify themselves and confirm that they are accompanied by an authorised officer.
• All written exercises of powers and duties by an authorised officer must be carried out in the name of the Criminal Assets Bureau, not in the officer's own name.
• In any proceedings, documents must not reveal the identity of an authorised officer, and a judge or Appeal Commissioner may direct that an authorised officer give evidence out of sight of other persons.