Senior members of An Garda Síochána were unable to tell the Dáil's Public Accounts committee if the force was tax compliant.
The issue arose during eight hours of testimony from six civilian members of the force to the committee about the financial irregularities at the Templemore Garda training college.
The committee heard allegations that senior gardaí have written cheques to themselves worth thousands of euro and that there was a trend of using monies in the college to give gifts to retiring members of the force.
It was also stated that some gardaí may have broken corporate law by serving as directors in the golf club at the college.
The committee heard six bank accounts could still be in operation within Templemore and it was also alleged one account in Dublin is not used for its intended purpose. Social Democrats TD Catherine Murphy also alleged monies were being sent from Templemore to a bank account in Dublin owned by a former senior garda.
Different tax numbers
Under questioning from Fine Gael TD Peter Burke, the Garda's chief administrative officer Joseph Nugent confirmed there five different tax numbers for the force.
The first was for An Garda Síochána itself, the second for a golf club called Sportsfield in Templemore and the the college’s shop, restaurant and bar.
Mr Nugent said he could not state if they were tax complaint but confirmed the Garda were in discussions with the Revenue Commissioners about the four relating to the college.
The Garda's head of human resources John Barrett also told the committee the cost of the mismanagement at Templemore could reach €18 million.