Taxes Consolidation Act 1997 section 949L

Objection by Revenue Commissioners

Section 949L allows the Revenue Commissioners to formally object to the making of a tax appeal on specified grounds, subject to a strict time limit.

• Revenue may send a written notice of objection to the Appeal Commissioners where it considers an appeal is invalid or the appellant has not met the requirements of section 949O (e.g. outstanding returns or late payments).
• The notice of objection must state the reason for Revenue's objection.
• Revenue has 30 days from the date the Appeal Commissioners send them notice of the appeal to lodge its objection; if it misses this deadline, the Appeal Commissioners are not required to consider the objection.
• Where Revenue does raise an objection, the Appeal Commissioners must notify the appellant of that objection.