Tax Appeals Commission determination 96TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 96TACD2020
• Year: 2020
• Date: 18 March 2020
• Respondent: REVENUE COMMISSIONERS

96TACD2020

BETWEEN/

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to repayment claims pursuant to section 865 of the Taxes

Consolidation Act 1997, as amended (‘TCA 1997’). The request for repayments relates

to overpayments of income tax in 2006, 2007, 2012 and 2013. By agreement of the

parties, this case is adjudicated without a hearing in accordance with the provisions

of s.949U TCA 1997.

2. The amount of tax in dispute is €12,159.06.

Background

3. The Appellant filed income tax returns for 2006, 2007, 2012 and 2013 which were

processed by Revenue in early 2018. These returns led to tax repayments in the

amount of €12,159.06

4. By letters dated 16 April 2018 the Respondent advised the Appellant that the

repayments could not be made.