Taxes Consolidation Act 1997 section 873

Proof that person is a Commissioner or officer

Section 873 provides a simplified method of proving that a person held the status of Revenue Commissioner or officer in tax-related court proceedings.

• In any court proceedings under or arising out of the Tax Acts, formal proof that a person was a Commissioner or Revenue officer is not required.
• It is sufficient to show that, at the relevant time, the person was reputed to be or had acted as a Commissioner or officer.
• This constitutes prima facie proof of the person's status, meaning it is accepted unless rebutted by contrary evidence.
• The provision avoids the need for Revenue to produce formal appointment documentation in every case.