If you make a Qualifying Disclosure you will not be published:
http://www.revenue.ie/en/self-assessment-and-self-employment/making-a-disclosure/index.aspx
The Code of Practice for Revenue Audit on their website lists the following reasons for not getting published on the defaulters list:
http://www.revenue.ie/en/self-asses.../documents/code-of-practice-revenue-audit.pdf
"Exclusions from Publication
Statutory Exclusions
Section 1086 TCA 1997 provides for the following statutory exclusions from publication –
Revenue does not publish the following cases;
• cases where a qualifying disclosure is accepted; [Section 1086 (4)(a) TCA 1997]
• cases where the specified sum referred to in paragraph (c) or (d) of Section
1086 subsection (2) does not exceed €35,000 (€33,000 in respect of liabilities
arising between 1 January 2010 and 1 January 2017) (figure for tax, interest
and penalty) [Section 1086 (4)(c) TCA 1997]
• cases where the penalty (agreed with taxpayer or determined by a court) does
not exceed 15% of the amount of the tax ultimately due [Section 1086 (4) (d) TCA 1997]
• cases where a ‘qualifying avoidance disclosure’ is accepted and/or a ‘tax avoidance surcharge(s)’ occurs [Section 811D TCA 1997]."