 Sexual intercourse with a person under the age of 15 carries a penalty of life imprisonment, while sexual intercourse with a person between the ages of 15 to 17 carries a penalty of 5 years or 10 if the person is in a position of authority.Commonly known as the KAL case.Katherine Zappone and Ann Louise Gilligan, who got married in Canada and live in Ireland, took the Revenue Commissioners to court since they refused to recognise their Canadian marriage and for refusing to grant them joint tax assessment.