Taxes Consolidation Act 1997 section 949K

Notification of appeal to Revenue Commissioners

Section 949K requires the Appeal Commissioners to forward a copy of each notice of appeal, along with any accompanying documents, to the Revenue Commissioners.

• When a notice of appeal is received by the Appeal Commissioners, they must send a copy to Revenue.
• Any items appended to the notice of appeal must also be forwarded.
• The copy must be sent as soon as practicable after receipt of the appeal.
• This ensures Revenue is promptly informed of all appeals and has access to the same documentation submitted by the appellant.