The investigation into the assets of the alleged former chief of staff of the IRA, Thomas "Slab" Murphy, is centring on three oil companies which have been operating in the north Co Louth area since 1983, The Irish Times has learned.
Gardaí believe the Murphy family effectively controls these companies. Evidence has now been unearthed of direct involvement in all three companies by at least some members of the extended Murphy family.
One of the companies is Ace Oils Ltd which is still trading. Gardaí believe this succeeded two other companies, also registered to the north Louth Ballybinaby townland and also controlled by the Murphy family.
Thomas "Slab" Murphy lives in a farmhouse at Ballybinaby. His two brothers, Patrick and Frank, also both live in houses there with their wives.
The first company which operated on a formal basis from Ballybinaby was Cowan Oils Ltd. According to records at the companies office, it was registered in 1983.
The directors are listed as Rosemary Murphy, who is married to Patrick Murphy, and Judy Murphy, the wife of Frank Murphy.
The company is now in liquidation after tax assessments were raised on it in the mid-1980s. The assessments were never paid and the company was formally put into liquidation in the early 1990s.
When this liquidation took place, a new company called Trillfield Ltd was formed. This traded in the fuel business from the same address in Ballybinaby.
According to records at the companies office the directors of Trillfield Ltd were Thomas ("Slab") Murphy and Ann Kirk, with an address at Drumkeith, Inniskeen, Co Monaghan. Ann Kirk is Thomas "Slab" Murphy's only sister.
Trillfield Ltd came to the attention of the Revenue Commissioners in the early 1990s and after an investigation tax assessments were raised against it. The company was wound up a short time later. Around the same time Ace Oils Ltd was established.
It traded from the same address at Ballybinaby, Hackballscross, Co Louth, as Cowan Oils Ltd and Trillfield Ltd before it. According to accounts at the companies office, the current directors are Ann Brennan (37), Cornonagh, Crossmaglen, Co Armagh and Joseph McEntee (30), the Crescent, Crossmaglen, Co Armagh.
The Irish Times has learned that extensive inquiries on both sides of the Border have failed to identify and locate either of these people.
A third director of Ace Oils Ltd is Ronan Kirk (30), Drumkeith, Inniskeen, Co Monaghan. Ronan Kirk is a nephew of Thomas "Slab" Murphy. He is Ann Kirk's son.
Ronan Kirk was before the courts late last year in relation to his role in smuggling fuel across the Border from the North to the South. He was convicted in December 5th last after being detected crossing the Border into Co Monaghan with an oil tanker containing laundered fuel. The vehicle was confiscated from him and he was fined €1,900.
Much of the documentation seized by gardaí, PSNI and Revenue officials from the North and South in the March 9th cross-Border operation relates to the activities of Ace Oils.
However, gardaí believe some of the business it engaged in was legal.
The Criminal Assets Bureau (Cab) is to focus its investigation on determining how much revenue was raised through the three companies since the early 1980s.
It will then estimate the amount of taxes that have not been paid and a tax assessment with penalties and interest will be prepared.
Already a bill of €4 million has been served on Thomas "Slab" Murphy. Further demands are likely to follow.
