Addressing the Oireachtas Finance Committee, Josephine Feehily (above), said they had caused confusion and distress to some people, and she was extremely sorry for that.
However, Ms Feehily insisted the Revenue only wants to collect the correct amount of tax – no more, and no less.
Ms Feehily said they had to “move quickly” when they became aware that a large number of pensioners had either not declared their State pension or had under-reported it.
She said the Revenue had to correct the situation for the current tax year, and the lack of time became their “undoing”.
She said they were not able to implement changes with the standard of service they would have liked, and again apologised for that.