The Dail Committee of Public Accounts (PAC) is likely to recommend that an independent non-executive chairman be appointed to a restructured Revenue Commissioners in its report to the Dail next month. The recommendation will form part of a second report arising out of evidence given in the DIRT Inquiry to the PAC.

At its final public hearing yesterday, PAC chairman Mr Jim Mitchell said the case put forward by a review group - which included representatives from the Department of Finance and Revenue Commissioner chairman Mr Dermot Quigley - for a joint chairman and chief executive role was not persuasive.

A proposal that three non-executives directors be appointed, one of which will assume the role of vice-chairman, has been put forward to the PAC but officials from the Department of Finance explained the vice-chairman could never act as chairman on an interim basis.

Mr Mitchell said the committee would reflect further on the matter and on how non-executive directors should be recruited.

One of the trade unions representing Revenue staff told the committee it was totally opposed to the addition of non-executive directors to the newly configured board.

Committee member Mr Pat Rabbitte TD pointed out that best corporate governance practice recommends the role of chairman and chief executive should be separated. Mr Tom Considine, second secretary at the Department of Finance, said this could not be applied to the Revenue Commissioners as an independent chairman would not have the "clout" to hire and fire the chief executive. "That power rests with the Government and the Minister for Finance," he said.

Another key concern for the Revenue Commissioners is that the role of non-executive directors should be provided for in legislation to ensure they have a strategic function and would not become involved in the day-to-day business of assessment and collection of tax.

The PAC's second report will also contain proposals to improve the efficiency of the independent Revenue Appeals commissioners, Mr John O'Callaghan and Mr Ronan Kelly.

Due to resource pressures, the commissioners told the committee they were unable to provide a breakdown of the number of cases processed each year and how many are won and lost.

The appeals commissioners said their workload had increased substantially in recent years with a growing number of cases arising due to technical issues. Taxpayers have the right to appeal a tax assessment to the commissioners, who sit in district courts at 14 locations around the Republic.

The office, which includes the two commissioners, a clerk and a secretary, costs £230,000 (€292,000) a year to run. The PAC is likely to recommend additional resources.