PART IIList compiled pursuant to Section 1086 of the Taxes Consolidation Act, 1997, in respect of the period beginning on July 1st, 2007 and ending on September 30th, 2007, of every person - in whose case the Revenue Commissioners accepted a settlement of the kind mentioned in Subsection (2) of the said Section 1086. The total number of settlements published is 148. The total value of these settlements is €53,592,657.07.

Note:Settlements are not published where the amount is less than the threshold (€12,700 or €30,000), where the amount of fine or other penalty does not exceed 15% of the amount of tax or where the taxpayer has, in advance of any Revenue investigation, voluntarily furnished complete information relating to the undisclosed tax liabilities.
* Denotes bogus non-resident account case

AVS Agencies Ltd, supplier of agricultural products, Dromidiclough West, Ballineen, Co Cork. 13,283Underdeclaration of VAT. Revenue Audit Case.

*Bardon, Oliver , company director, 66 Morehampton Road, Donnybrook, Dublin 4. 3,364,350Underdeclaration of Income Tax & VAT. Offshore Assets Investigation Case

Bergin, Fidelma, beautician, 15 Berystede, Leeson Park, Dublin 6. 356,756Underdeclaration of Income Tax. Single Premiums Insurance Products Case.

Bolton Hill Sand & Aggregate Ltd, hauliers, Midland House, Athgavan, Newbridge, Co Kildare ... 41,506Underdeclaration of PAYE/PRSI & VAT. Revenue Audit Case.

Bothwell Development Ltd, builders, Ballinamona House, Fermoy, Co Cork. 259,875Underdeclaration of Corporation Tax, PAYE/PRSI & Relevant Contracts Tax. Revenue Audit Case.

*Boylan, Brendan, employee, 5 Kennel Hill, Annabella, Mallow, Co Cork. 490,893Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Boyle, Patrick, caravan park proprietor & farmer, Narin, Portnoo, Co Donegal. 264,683Underdeclaration of Income Tax and VAT. Offshore Assets Investigation Case.

*Bradley, Austin, retired accountant, 21 Ballinaspig Lawn, Bishopstown, Co Cork. 135,405Underdeclaration of Income Tax, PAYE/PRSI & VAT. Single Premium Insurance Products Case.

Brady, John, farmer, Drumhillock, Co Monaghan. 1,331,926Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Brady, Philip, retired farmer, Drumhillock, Co Monaghan. 242,074Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Bright Eagle Ltd, builders, 11 Lacken Rise, Tullow Rd.,Carlow. 324,550Underdeclaration of VAT. Revenue Audit Case.

Buckley, James, company director, Coolcorran, Belgooly, Co Cork. 628,779Underdeclaration of Income Tax & PAYE/PRSI. Offshore Assets Investigation Case & Single Premium Insurance Products Case.

*Burke, Joe, musician, 35 Hazelwood, Loughrea, Co Galway. 19,756Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Byrne, Liam, motorcycle sales and repairs, 38 Millmount Gr, Windy Arbour, Dundrum, Dublin 4 26,158Underdeclaration of Income Tax & VAT. Revenue Audit Case.

Byrne, Noel, confectionery wholesaler, Whitetavern, Stratford On Slaney, Baltinglass,Co Wicklow.150,000 Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Campbell, Anthony, farmer, Damastown, Naul,Co Dublin. 53,307Underdeclaration of PAYE/PRSI. Revenue Audit Case.

C.F. Classic Fashions Ltd, ladies fashion retailers, Classic House, Green Street, Dublin 7. 1,159,358Underdeclaration of VAT. Offshore Assets Investigation Case.

Charino Ltd, bingo hall operator, 35 Upper Gladstone Street, Clonmel, Co Tipperary 737,184Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Christies Supermarket Ltd, supermarket & filling station proprietors, Pearse Road,Sligo. 137,917Underdeclaration of VAT and PAYE/PRSI. Revenue Audit Case.

Clifford, Seán, frozen food wholesaler, Shandrum, Charleville, Co Cork. 366,843Underdeclaration of Income Tax. Offshore Assets Investigation Case & Single Premium Insurance Products Case.

Cogan, Philip (Estate of), retired farmer, Rose Cottage, Borrenmanna Rd, Cork. 75,384Underdeclaration of Income Tax. Revenue Audit case.

Collins, Frederick, joiner, 3 Ashbourne Village, Tycor, Waterford. 35,446Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Collins, John, publican & grocer, Kilmichael, Macroom, Co Cork. 375,404Underdeclaration of Income Tax & VAT. Single Premium Insurance Products Case.

Collins, Patrick, building contractor, Clounamon, Ballylongford, Co Kerry. 25,378Underdeclaration of Income Tax & VAT. Single Premium Insurance Products Case.

Connaughton, John F, retired company director, Apt 5, Glenbrian Hall, 98 Howth Rd, Clontarf, Dublin 36,078,914 Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Connolly, John, hotel proprietor, Rathbaun House, Lisdoonvarna, Co Clare. 290,361Underdeclaration of Income Tax, VAT & PAYE/PRSI. Revenue Audit Case.

Connotes Ltd, hoteliers, Carrowkeel, Castleshane, Co Monaghan. 77,384Underdeclaration of PAYE/PRSI. Revenue Audit Case.

Costelloe, Olaf G, chemist, The Dairy, Keatings Ln, Gren St, Callan, Co Kilkenny 505,273Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Coyle, Eamonn, monumental sculptor,

Coyle Memorials, Corveen, Derrybeg, Co Donegal 120,000Underdeclaration of Income Tax, VAT and Relevant Contracts Tax. Revenue Audit Case.

Coyle, Paddy, fish wholesaler, Killygrallen, Ballinode, Co Monaghan. 46,330Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Cremmins, Paul, company director, 37 Toberaheena, Clonmel, Co Tipperary. 16,029Underdeclaration of Income Tax. Revenue Audit Case.

Cumiskey, Seán, drylining contractor, 26 Avondale Drive, Trim, Co Meath. 381,034Underdeclaration of PAYE/PRSI, Relevant Contracts Tax & VAT. Revenue Audit Case.

Dalmelvin Ltd, property developers, 8-10 Church View, Cavan. 89,304Underdeclaration of VAT. Revenue Audit Case.

*Daly, Ellen, shopkeeper/publican, Glaun, Dunmanway, Co Cork. 678,768Underdeclaration of Income Tax & VAT. Offshore Assets Investigation Case.

*Daly, Frederick A, publican, Clifton, Fermoy, Co Cork. 35,000Underdeclaration of Income Tax.

Deltona Ltd, real estate developers, 86 The Quay, Waterford. 372,777Underdeclaration of Income Tax. Revenue Audit Case.

Dempsey, Thomas, fisherman, 34 Tinahask, Arklow, Co Wicklow. 126,238Underdeclaration of Income Tax. Revenue Audit Case.

Doherty, Ellen, fish merchant, 12 Patrick Street, Waterford. 125,000Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Donnery, Caroline, company director, 78 The Old Mill, Ratoath, Co Meath . 250,000Underdeclaration of Income Tax. Revenue Investigation Case.

*Douglas, Oliver, retired draper, 7 Abbeyview, Monastereven, Co Kildare. 38,500Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Doyle, John, farmer, Tombrack, Ferns, Co Wexford. 50,000Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Doyle, Pauline, company director, Ballymountain, Mooncoin, Co Kilkenny. 209,813Underdeclaration of Income Tax. Revenue Audit Case.

Doyle, Peter, farmer, Luffany, Mooncoin, Co Kilkenny. 123,104Underdeclaration of Income Tax. Single Premium Insurance Products Case.

DSl Developments Ltd, property developers, Carysfort, Aghadoe, Killarney, Co Kerry. 83,000Underdeclaration of VAT. Revenue Audit Case.

*Egans Mount Temple Ltd, publicans, Mount Temple, Moate, Co Westmeath. 16,169Underdeclaration of Corporation Tax & VAT.

Ellwood, William, publican & grocer, Carrowbehy, Castlerea, Co Roscommon. 67,146Underdeclaration of Income Tax and VAT. Single Premium Insurance Products Case.

Fagan, Kevin, property developer, Main Street, Garristown, Co Dublin. 58,824Underdeclaration of VAT and Relevant Contracts Tax. Revenue Audit Case.

Fashion Fair Ltd, fashion wholesalers, 40 Drury Street, Dublin 2. 683,788Underdeclaration of VAT. Single Premiums Insurance Products Case.

Fitzgerald, James, farmer & property developer, 3 Friar Street, Youghal, Co Cork. 77,385Underdeclaration of Income Tax & VAT. Revenue Audit Case.

Hughes, Terence, publican, 18/19 South Main Street, Youghal, Co Cork. 49,830Underdeclaration of Income Tax, VAT & PAYE/PRSI. Revenue Audit Case.

Hurley, Seán, landlord, 2 Brompton Court, Castleknock, Dublin 5. 60,000Underdeclaration of Income Tax. Revenue Audit Case.

Industria Entertainment Ltd, entertainment venue, 39 Lower Leeson Street, Dublin 2. 531,341Underdeclaration of PAYE/PRSI. Revenue Investigation Case.

Jeffrey, David, retired employee, 1 Thormanby Lawns, Howth, Co Dublin. 47,184Underdeclaration of Income Tax. Offshore Assets Investigation Case.

John Dixon Plant Hire Ltd, plant hire, Sarsfieldstown, Killucan, Co Westmeath. 235,633Underdeclaration of VAT & PAYE/PRSI. Revenue Investigation Case.

Joyce, James, retired company director, 24 Clonard Drive, Dundrum, Dublin 6. 61,357Underdeclaration of Income Tax. Single Premiums Insurance Products Case.

JVD Construction Ltd, builders, 90A Gt William O'Brien St, Blackpool, Cork 117,776Underdeclaration of VAT. Revenue Audit Case.

Keenan, James, company director, Carrickakelly, Inniskeen, Dundalk, Co Louth 41,567Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Kelleher, John (Estate of), garage proprietor, 46 New Street, Macroom, Co Cork. 50,000Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Kellett, Thomas, property developer, Cavan Road, Oldcastle, Co Meath. 208,990Underdeclaration of Income Tax. Single Premium Insurance Products Case.

*Kenny, James, company director, Aghamore House, Cahergowan, Claregalway, Co Galway.435,000 Underdeclaration of Income Tax and VAT.

Kerr, Kieran P, accountant, 29 St. Finbarr's Park, The Lough, Cork. 300,000Underdeclaration of PAYE/PRSI & VAT. Revenue Audit Case.

Kiely, James (Estate of), footwear retailer, Mill Street, Carrick-on-Suir, Co Tipperary 53,509Underdeclaration of Income Tax & VAT. Single Premium Insurance Products Case.

Lickeyenterprises Ltd, property developers, 3 Friar Street, Youghal, Co Cork. 35,015Underdeclaration of Corporation Tax & VAT. Revenue Audit Case.

Litho Supplies Ltd, printing suppliers, Unit 65A, Baldoyle Ind Est, Baldoyle, Dublin 3 76,013Underdeclaration of PAYE/PRSI. Revenue Audit Case.

Lucey, James, medical practitioner, Fair Oaks, Shanakiel, Co Cork. 141,473Underdeclaration of Income Tax & PAYE/PRSI. Offshore Assets Investigation Case & Single Premium Insurance Products Case.

M.B.S. Marketing Bureau Services Ltd, publishing service provider, 26 Orwell Woods, Rathgar, Dublin 6. 110,000Underdeclaration of PAYE/PRSI. Revenue Audit Case.

Martin, Patrick, haulier, Lurgansboys, Carrickmacross, Co Monaghan. 34,837Underdeclaration of Income Tax. Single Premium Insurance Products Case.

McCafferty, Séamus, grocer, Main Street, Naas, Co Kildare. 47,277Underdeclaration of VAT. Revenue Audit Case.

*McCaffrey, Patrick, building contractor & farmer, Canabo, Blacklion, Co Cavan. 27,302Underdeclaration of Income Tax and VAT.

McCarthy, Edward (Estate of), photographer & retired employee, 6 Ard Na Rí Avenue, Pouladuff Road, Cork. 111,254Underdeclaration of Income Tax. Offshore Assets Investigation Case.

McChrystal, John, company director, 36 Ballytore Road, Rathfarnham, Dublin 4. 19,730Underdeclaration of Income Tax. Single Premiums Insurance Products Case.

*McDonald, James & Rose A, grocers & publicans, The Cross, Clonmany, Co Donegal. 276,467Underdeclaration of VAT.

*McDonald, James, grocer & publican, The Cross, Clonmany, Co Donegal. 644,579Underdeclaration of Income Tax.

*McDonald, Rose A, grocer & publican, The Cross, Clonmany, Donegal 603,933Underdeclaration of Income Tax.

McElvaney, Seán, company director, Carrowkeel, Castleshane, Co Monaghan. 87,615Underdeclaration of Income Tax and Capital Acquisitions Tax. Revenue Audit Case.

McFadden, Michael, electrician, Windy Ridge, Milford, Co. Donegal. 65,000Underdeclaration of Income Tax, VAT and Capital Gains Tax. NIB/CMI Investigation Case.

McGahon, Patrick, retired company director,

18 Faughart Tce, St. Mary's Rd, Dundalk, Co Louth 129,778Underdeclaration of Income Tax. Offshore Assets Investigation Case.

McGinley Construction Ltd, building contractors, The Hollands, Lifford, Co Donegal. 531,931Underdeclaration of VAT. Revenue Audit Case.

McMahon, Francis, farmer, Greagh, Loughmourne, Castleblayney, Co Monaghan 81,508Underdeclaration of Income Tax. Single Premium Insurance Products Case.

*McManus, John P (Estate of), retired publican & farmer, Conabury, Castleblayney, Co Monaghan. 32,022Underdeclaration of Income Tax.

Moriarty (Gap Of Dunloe) Industries Ltd, gift shop, Gap Of Dunloe, Beaufort, Killarney, Co Kerry 445,442Underdeclaration of Corporation Tax, VAT & PAYE/PRSI. Offshore Assets Investigation Case.

Murray, Martin, company director, 5 Kincora Road, Clontarf, Dublin 3. 4,356,608Underdeclaration of Income Tax & Capital Gains Tax. Single Premium Insurance Products Case & Offshore Assets Investigation Case.

Naughton, Julia, guesthouse proprietor, Muckross Rd, Kiillarney, Co Kerry. 44,587Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Northern View Caravans Ltd, caravan suppliers & site providers, Manor House, Rossnowlagh, Donegal 32,634Underdeclaration of VAT. Revenue Audit Case.

*O'Brien, Peter (Estate of ), builder and landlord, 32 Ballygarth Manor, Julianstown, Co Meath. 3,136,863Underdeclaration of Income Tax & VAT. Offshore Assets Investigation Case.

O'Connell, Donald, farmer, Tobins Cross, Holycross, Thurles, Co Tipperary 116,748Underdeclaration of Income Tax. Single Premium Insurance Products Case.

O'Connor, John , company director, Main St, Ballybunion, Co Kerry. 202,319Underdeclaration of Income Tax & VAT. Offshore Assets Investigation Case.

*O'Donnell, Thomas, retired company director, Creevy, Ballyshannon, Co Donegal. 250,000Underdeclaration of Income Tax.

O'Donoghue, Patrick, haulier, Ballyturn, Gort, Co Galway. 35,000Underdeclaration of Income Tax, VAT and PAYE/PRSI. Revenue Audit Case.

O'Leary, Thomas, farmer, Bawnishal, Skibbereen, Co Cork. 189,185Underdeclaration of Income Tax. Single Premium Insurance Products Case.

O'Reilly Bros. (Drogheda) Ltd (In Voluntary Liquidation), wholesaler of light hardware, 67/69 Narrow West St, Drogheda, Co Louth 366,684Underdeclaration of VAT. Revenue Investigation Case.

O'Reilly-Hyland, Dermot (Estate of), retired quantity surveyor, Hollywood House, Glenealy, Co Wicklow. 600,000Underdeclaration of Income Tax. Ansbacher Investigation Case.

O'Reilly, James, retired company director, Newtown House, Stalaban, Drogheda, Co Louth 988,391Underdeclaration of Income Tax. Revenue Investigation Case.

O'Shea, Martin, company director, Ballindud, Waterford. 417,363Underdeclaration of Income Tax. Revenue Audit Case.

O'Shea, Matthew, company director, Ballindud, Waterford 371,398Underdeclaration of Income Tax. Revenue Audit Case.

*O'Shea, Stephen, employee & landlord, Reenmeen, Glengarriffe, Co Cork. 45,974Underdeclaration of Income Tax. Single Premium Insurance Products Case.

O'Sullivan, Brendan, building contractor, Dirrinadin, Mastergeehy, Killarney, Co Kerry 190,959Underdeclaration of Income Tax & VAT. Single Premium Insurance Products Case.

O'Sullivan, Donie, company director, Aghadoe, Killarney, Co Kerry. 230,000Underdeclaration of VAT. Revenue Audit Case.

O'Sullivan, John D, fisherman, Derrimihane, Castletownbere, Co Cork. 232,693Underdeclaration of Income Tax. Revenue Audit Case.

O'Sullivan, Thomas, building contractor, Kinard, Lispole, Dingle, Co Kerry. 232,835Underdeclaration of Income Tax & VAT. Single Premium Insurance Products Case.

Perkins, James, retired engineer, 37 Leopardstown Drive, Stillorgan, Co Dublin 23,514Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Pop, Viorel Gabriel, roofer, 19 Willow Ave, Primrose Gate, Celbridge, Co Kildare 256,098Underdeclaration of VAT, PAYE/PRSI & Relevant Contracts Tax. Revenue Audit Case.

Power, Andy, garage proprietor, Leamybrien, Kilmacthomas, Co Waterford. 41,229Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Red Civil Engineering Ltd, builders, Unit 5, Crag Crescent, Clondalkin Ind Est, Dublin 22. 116,669Underdeclaration of PAYE/PRSI. Revenue Audit Case.

Regan, Paul, publican, Cloonmore, Tarmonbarry, Co Roscommon. 41,776Underdeclaration of VAT, Income Tax and PAYE/PRSI. Revenue Audit Case.

*Ryan, Edward J (Estate of), electrician, 82 Elm Road, Donnycarney, Dublin 5. 1,718,941Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Ryan, Gary, site cleaner, The Laurels, Post Office Road, Lusk, Co Dublin. 131,569Underdeclaration of VAT & PAYE/PRSI. Revenue Audit Case.

*Ryan, Michael (Estate of), publican, Roundstone, Co Galway. 143,188Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Ryan, Richard, employee, 6 Hillcourt Road, Glenageary, Co Dublin. 18,424Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Sandgate Ltd, entertainment venue, 39 Lower Leeson Street, Dublin 2 234,047Underdeclaration of PAYE/PRSI. Revenue Investigation Case.

Séamus Elmore (Forecourt Services) Ltd, traffic lights provider, Essmore Hse, Jamestown Rd, Inchicore, Dublin 8 811,508Underdeclaration of Corporation Tax, Capital Gains Tax & VAT. Offshore Assets Investigation Case.

Sheehan, Joseph, pest control service provider, Ard Na Houn, Fermoy, Co Cork. 87,500Underdeclaration of Income Tax & PAYE/PRSI . Revenue Audit Case.

Slattery, Patrick, agricultural machinery supplier, Derravoher, Ballylooby, Cahir, Co Tipperary 375,251Underdeclaration of Income Tax. Offshore Assets Investigation Case.

*Smith, William, farmer, Kilfoylan, Tubber, Moate, Co Westmeath. 120,689Underdeclaration of Income Tax and VAT.

Smyth, Liam, publican, Main Street, Ballybay, Co Monaghan. 194,793Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Spencer, John, retired plumber & employee, Killure, Waterford. 405,387Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Spillane, Séamus, farmer, Headford, Killarney, Co Kerry. 36,340Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Stakelum, John J, retired accountant, Fairmont, Ballyronan Road, Kilpeddar, Co Wicklow 425,000Underdeclaration of Income Tax. Ansbacher Investigation Case.

Sudbury, Norman, retired employee, 35 Crannagh Road, Rathfarnham, Dublin 4. 50,000Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Traynor, J D (Estate of), company director, 134 Howth Road, Dublin 3. 4,053,564Underdeclaration of Income Tax & Residential Property Tax. Ansbacher Investigation Case.

Trinder, Edward (Estate of), retired garage proprietor and shopkeeper, 5 Croaghta Park, Glasheen Road, Cork. 134,829Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Triplett Ltd, publicans, 81/82 Talbot Street, Dublin . 115,986Underdeclaration of Corporation Tax and VAT. Revenue Audit Case.

Wallace, Thomas J, farmer, Ballinakill, Roscrea, Co Tipperary. 20,000Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Walsh, Albert, builder, Monamore, Lodge Road, Westport, Co Mayo. 37,160Underdeclaration of VAT. Revenue Audit Case.

Walsh, Edward, company director, Loughmore House, Woodstown, Waterford. 490,080Underdeclaration of Income Tax. Revenue Audit Case.

Walsh, James, mobile video service provider, Tannersrath, Clonmel, Co Tipperary. 105,000Underdeclaration of Income Tax & VAT. Revenue Audit Case.

Walsh, Joseph, (Estate of), retired company director, Glandore, Troyswood, Freshford Road, Kilkenny 797,500Underdeclaration of Income Tax. Ansbacher Investigation Case.

Walsh, Walter, retired car dealer, 1 Annaville House, Newtown, Waterford. 348,140Underdeclaration of Income Tax. Offshore Assets Investigation Case.

Warren, Bertie, farmer, Kiledmond, Borris, Co Carlow. 500,000Underdeclaration of Income Tax. Single Premium Insurance Products Case.

Whelan, William, builder, Gurtnacrere, Tipperary. 137,594Underdeclaration of Income Tax, PAYE/PRSI, Relevant Contracts Tax & VAT. Revenue Audit Case.

Whitford, John, paving contractor, Avondale, Sunset Place, Killeens, Cork. 97,825Underdeclaration of Income Tax, VAT & PAYE/PRSI. Revenue Audit Case.

Whyte, Noel, handyman/landlord, Agheragh, Newbliss, Co Monaghan. 18,738Underdeclaration of Income Tax and VAT. Offshore Assets Investigation Case.