above was the apt and interesting article in yesterdays Irish Examiner saying that Revenue ,without notice, had announced that they would no longer levy penalties involving deceased taxpayers where a tax liability arose. this followed on legal advice. this is a possibility that such penalties in the past can be reclaimed. it seems to me that an elderly person with a tax liability has little incentive to sort out affairs when alive knowing that his estate will excape penalties when he dies. maybe i am missing some point and i am fully conscious we all should pay our just taxes before passing away.