The Appeal Commissioners appoint times and places for the hearing of appeals and give notice of such times and places to the Inspector of Taxes who advises the applicant taxpayer in writing of the appeal hearing arrangements. Where, on receipt of a notice of appeal from a taxpayer, the Inspector of Taxes is of the opinion that the person who has given the notice of appeal is not entitled to make such an appeal, the Inspector of Taxes refuses the application and notifies the applicant taxpayer in writing, specifying the grounds for such refusal. A person who has had an application refused by an Inspector of Taxes shall be entitled to appeal against such refusal by notice in writing to the Appeal Commissioners within fifteen days of the date of issue of the notice of refusal. A taxpayer may represent herself at an appeal hearing or may choose to be represented by a barrister, solicitor, accountant, member of The Institute of Taxation or any other person the Appeal Commissioners may permit. Members of the public are not admitted to hearings and the Appeal Commissioners and Revenue Commissioners' staff are bound by oath to preserve the confidentiality of the taxpayer's affairs.
Hearings are somewhat informal within the parameters of fair procedure.
The hearing usually begins with the submission of the taxpayer which is followed by that of the Revenue Commissioners and ends with the response of the taxpayer to the submission of the Revenue Commissioners. Witnesses may called by either side. Hearing are held in Dublin, Dundalk, Letterkenny, Sligo, Castlebar, Galway, Athlone, Limerick, Tralee, Killarney, Cork, Thurles, Waterford, Wexford, and Kilkenny. The decisions of the Appeals Commissioners are based on findings of fact made from the evidence presented and interpretation of taxation law. The rules for statutory interpretation are set down by the Supreme Court and the High Court through decided cases.