Revenue has released a list of public representatives who contacted Niall Cody in 2015, and revealed that Mr Cody received 193 representations last year.
The vast majority (173) were on behalf of another person while 20 were categorised as correspondences relating to a “general issue”.
The most representations were sent by Labour councillor Michael Dollard who sits on Westmeath County Council.
He sent 14 correspondences, all on behalf of another person.
Mr Kenny was second with 13 representations, 11 of which were on behalf of someone else, while Fianna Fáil TD Niall Collins sent 12 such correspondences, all of which were on behalf of another person.
A spokesman at the Department of the Taoiseach defended the practice.
“Like all public representatives the Taoiseach receives representations on various matters,” the spokesperson said.
“Specifically in relation to the Revenue Commissioners, as with all other representations he receives they were passed on to the relevant government agency or department,” he said.
Former Tánaiste Joan Burton made two representations.