www.matheson.com/insights/detail/indisputes-series-challenging-tax-assessments—thinking-outside-the-code
www.algoodbody.com/files/uploads/news_insights_pub/Decoding_the_Code_%E2%80%93_the_new_Code_of_Practice_for_Revenue_Compliance_Interventions.pdf
See also:
Provisions on Time Limits for Revenue Assessments O’Sullivan v Revenue