Former Fianna Fáil minister Ray Burke could become the first prominent tribunal witness to be jailed on criminal charges when he is sentenced for tax offences today.
Burke is facing a maximum of five years in jail and a fine of up to €127,000 when Judge Desmond Hogan of the Dublin Circuit Criminal Court imposes sentence on two counts relating to the lodgement of false tax returns.
If he is jailed, Burke would also become the first minister in living memory to serve time on criminal charges.
The planning tribunal investigated the former politician between 1998 and 2001 and identified over £200,000 in corrupt payments he received from builders and other businessmen. Subsequent investigations by the Criminal Assets Bureau (CAB) led to the conviction on tax offences.
Last July, Burke (60), of Griffith Downs, Drumcondra, in north Dublin, pleaded guilty to knowingly or wilfully furnishing incorrect information during the Government's tax amnesty in 1993 by failing to declare an income of £91,980.
He also pleaded guilty to knowingly or wilfully furnishing incorrect information to the Inspector of Taxes after 1993 by failing to declare income of £24,038, bringing the total of undeclared income to £116,038.
Last month, a CAB officer told the court they discovered the evidence of tax evasion when they searched the former politician's home in 2000. A file in his home marked "Building Societies" indicated that he had told the Revenue Commissioners he earned £5,085 from interest-bearing deposit accounts between 1982-83 and 1991.
Burke's actual earnings from these accounts were £97,065. Most of this income - £71,002 - was earned from offshore accounts with AIB in the Isle of Man and from a Jersey-based company, Caviar Ltd, with the rest coming from offshore accounts.
Burke failed to reveal the existence of these accounts to the tribunal until the lawyers discovered them themselves.
The former Fianna Fáil TD for north Dublin declared only the £5,085 earned from an account with Irish Nationwide Building Society and paid £762 on this under the amnesty.
In 1993, Burke again underdeclared his income to the Revenue, this time for the period 1991-93. The amount involved, which came from British and Irish accounts, came to £24,038.
Lawyers for Burke have pleaded with the judge not to send him to jail. They argued that he should not be treated any differently because of who he is, and pointed out that he is now fully tax compliant. They told an earlier hearing he suffers from anxiety and depression and is "only a Dáil pensioner".
Following an investigation, CAB sought £2 million in taxes, interest and penalties from Burke, who eventually made a £600,000 settlement.
Burke, who is in retirement since he resigned from the Cabinet and the Dáil in 1997, is also facing legal bills of over €10 million arising from his appearances before the tribunal.
There are few precedents for the type of offence Burke has committed. In 2000, the former Dublin assistant and county manager, Mr George Redmond, was fined £7,500 for failing to make tax returns for 10 years. Mr Redmond was 75 at the time.
In another CAB-related case, Patrick Mitchell was sentenced to two years on tax offences. The Court of Criminal Appeal later reduced this to six months.
