The Criminal Assets Bureau (CAB) has asked the High Court for judgment for £2.6 million in unpaid taxes against a Cork man, whom, the bureau believes, was engaged in drug-dealing.
CAB has sought the order against Mr Patrick McSweeney, Fourwinds, Waterfall Road, Bishopstown, Cork. He is opposing the application and contends the sum involved is unjust and excessive.
Mr McSweeney, who has had assets of £1.6 million frozen by court order in previous hearings, has said he has not worked as an electrician since 1992. He said he has since lived off a sum of £300,000, which he had invested.
The Revenue Commissioners have assessed Mr McSweeney as owing £1.5 million tax for four years and £1.1 million for the fifth year. This does not include interest charges.
When the case opened before Mr Justice Kearns yesterday, Mr Richard Nesbitt SC for CAB, said it wanted judgment for unpaid taxes for five years (1992 to 1996), ending April 5th, 1996.
Mr McSweeney had been assessed for taxes for those years but had failed to avail of the appeals open to him, counsel said. The Revenue Commissioners were seeking to recover those funds.
There would be evidence by officers of the Revenue Commissioners, who would have to remain anonymous because of fears for their personal safety, counsel said.
He argued Mr McSweeney had never given an adequate explanation about the source of his assets.
Mr Nesbitt said Mr McSweeney was arguing that CAB did not have the necessary legal standing to make the application. Mr McSweeney claimed the proceedings were unconstitutional, in breach of the European Convention on Human Rights, and a stratagem to avoid using ordinary criminal law.
The action continues today.
Earlier yesterday, Dr Michael Forde SC, for Mrs Pauline McSweeney, applied to have a freezing order imposed on his client lifted. The application was adjourned until after her husband's case.