You can appeal against most Revenue assessments of tax or duty. You can also appeal against most Revenue decisions that directly affect you and with which you disagree.
You can usually appeal directly to the Tax Appeals Commission. The Commission is responsible for settling disputes between Revenue and taxpayers. It is completely independent of Revenue.
Appealing to the Tax Appeals Commission does not prevent you from engaging with Revenue to try and settle your appeal by agreement. In fact, most appeals are settled in this way.
You may have an alternative course of action depending on your grievance. If you are dissatisfied with the way Revenue has dealt with your case, you may have Revenue’s behaviour judicially reviewed. You can also request that the way your case was dealt with be reviewed by a different Revenue official or by an external (non-Revenue) reviewer. You can also make a complaint to the Ombudsman.
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