The Revenue Commissioners have denied mounting a campaign against referees engaged in junior and schoolboy games.
The Commissioners drew strong criticism from political parties yesterday following reports that they were to tax fees paid to these referees.
A Fine Gael TD, Mr Brian Hayes, described it as a "blatant attack on voluntarism in Irish sport" and Mr Pat Carey TD of Fianna Fail said it was a "foul call" by the taxman against soccer referees, who were paid just u£7 for a seven-a-side under-10 match.
A Labour Party TD, Mr Brian O'Shea, said it was a sign of "bureaucracy gone mad".
"Just two weeks ago the Taoiseach, in his New Year message, lectured the Irish people on the need to become involved in voluntary organisations within their communities.
"Yet the very approach that the Revenue Commissioners are now reported to be adopting will act as a further deterrent to the voluntary involvement by people in sporting organisations," he said.
In a statement yesterday, the Revenue Commissioners said they wished to "confirm categorically" that there was no question of these people being targeted.
"The issue of payment to Eircom League referees was raised recently, as one of a number of issues, at a meeting between Revenue and representatives from the Eircom League."
These discussions are ongoing, it continued. The question of payments to referees referred only to Eircom League referees, the statement said.
A spokesman for the Revenue Commissioners pointed out that these referees were paid considerably more than £7.