The Appeals Process features in the annual report of the Ombudsman for 2005.

While a discussion of various Revenue matters used to be a regular feature in the Ombudsman's reports, only one case merited specific attention in Ms O'Reilly's report published on 19 July. This case concerned an appeal to the Appeal Commissioners on foot of a challenge to a claim for Film Relief, which had been to-ing and fro-ing for over six years.

The Ombudsman concluded by stating that she has asked Revenue to review the procedures associated with appeals to the Appeal Commissioners with a view to minimising delays and improving communications with the Office of the Appeal Commissioners. Ms O'Reilly also points out that “The Appeal Commissioners were established by the Minister for Finance to carry out certain duties under the tax acts, including the hearing of appeals in certain cases from aggrieved taxpayers against decisions of the Revenue. The Ombudsman Act 1980 specifically excludes the Appeal Commissioners from my jurisdiction and I cannot examine the administrative actions or decisions of that Office.”