THE Revenue Commissioners to comment on the a 1 million tax settle made with the three directors Consultants. The commissioners cannot discuss the affairs of individual taxpayers according to a spokesman.

However, the former leader of the Progressive Democrats, Mr Des O'Malley, called for a full statement on the circumstances surrounding the settlement details of which were published in The Irish Times yesterday.

The three directors, Mr Joe Murray, Mr Jim Milton and Mr Horgan, paid £1 million to the commissioners in 1992 through a Panama registered company, Leriona Shipping Line. The payment was in settlement of tax owed on offshore payment for work done over the previous 12 years.

Although they would not comment directly on the Murray directors' case, the commissioners outlined circumstances under which some details of a published settlement can be withheld.

These include a situation where there is a dispute about the amount owed and doubt as to the ultimate resolution of the case in the event of it going to court. "A complete settlement which is inclusive of tax penalties and interest can be made" in these circumstances, the spokesman explained.

He also declined to explain why the settlement was published under the name of an offshore company, rather than under the name of the directors. However, he pointed out that offshore companies were not treated any differently from companies registered in Ireland.

"Whoever it is that is liable for the taxes is the name that is published," he said.

Mr O'Malley said it was important to clarify to the public why the commissioners had agreed such terms, when others found their names published.