[IN CONFIDENCE RELEASE EXTERNAL]
13 August 2021
[FYI request #16154 email]
Dear Mr Kern
Inland Revenue has received your request of 22 July 2021, made under the Official Information
Act 1982 (OIA). You requested:
[The] 2020 annual report for IRD, under "Managing child support debt" contains the
fol owing phrase:
"We wrote off $249 mil ion to encourage payments from customers and resolve historical
Digging into the question of how CS IRD kil s several hundred people every year I am
interested in finding out how this 'encouragement' works and looking for the exact legal
grounds for these write-offs on yearly basis, separately for main debt and penalties
backdating to 2011.
E.g. section of the CSA (like section 180B, would be interested to see if there are any other
of significant value real y), amount of main debt written off under this section, amount of
penalties written off under this section.
As outlined in my response sent to you on 21 June 2021, it is not reasonable to expect Inland
Revenue to tolerate requests that use language that is offensive or abusive.
Your communication with Inland Revenue continues to be offensive and to show an excessive
and disproportionate approach to the issue that concerns you.
I have therefore decided to refuse your request under section 18(h) of the OIA, as it is vexatious.
Right of review
If you disagree with my decision on your OIA request, you can ask an Inland Revenue review
officer to review my decision. To ask for an internal review, please email the Commissioner of
Inland Revenue at: [email address].
Alternatively, under section 28(3) of the OIA, you have the right to ask the Ombudsman to
investigate and review my decision. You can contact the office of the Ombudsman at:
Domain Lead, Governance & Ministerial Services