Taxes Consolidation Act 1997 section 949AU

Summoning and examination of witnesses

Section 949AU sets out the penalties that apply where a person fails to comply with a summons to appear before the Appeal Commissioners or refuses to cooperate during a hearing.

• A person who fails to appear when summoned, refuses to swear an oath, or refuses to answer lawful questions at a hearing is liable to a penalty of €3,000.
• The penalty for refusing an oath or refusing to answer questions does not apply to an employee, agent, or other person confidentially employed in the appellant's affairs.
• Where a person disputes the penalty, the Appeal Commissioners must issue a written notice setting out the legal basis, the circumstances, and the amount of the penalty.
• If the person does not agree in writing and pay the penalty within 30 days of receiving notice, the Appeal Commissioners may apply to the District Court for a determination.