The Attorney General is to be asked to investigate whether people who did not make a full disclosure in the 1993 tax amnesty will be able to avail of the new DIRT concessions being offered by the Revenue Commissioners.
The Opposition parties have said they are totally opposed to any further concessions being granted to those who took advantage of the earlier amnesty and then further evaded taxes.
The Fine Gael deputy leader, Mr Jim Mitchell, said his party had reluctantly accepted the recent announcement by the Revenue Commissioners regarding holders of bogus non-resident accounts.
"However, under no circumstances do we or will we support any such concession for those who already took advantage of the 1993 tax amnesty."
He said a key condition of that amnesty was that those availing of it must subsequently observe all tax laws. "Fine Gael insists that those who have broken the amnesty must now be pursued with vigour and prosecuted without exception."
The Labour Party leader, Mr Ruairi Quinn, pointed out that the Taoiseach, Mr Ahern, was the Minister for Finance who brought in the first tax amnesty legislation of 1993, "which was the last and final opportunity for tax cheats to come on side".
Mr Quinn said Mr Ahern must be aware that the Revenue Commissioners were effectively subverting the provisions of that Act in relation to the beneficial owners of bogus non-resident accounts.
"What action does the Government propose to take with regard to this flagrant abuse of legislation passed in this House?" he asked in the Dail.
The Government and the Attorney General had a responsibility, he said, to ensure that what was, in effect, an additional amnesty was not given to the tax cheats who availed of bogus non-resident accounts.
"It is incumbent on him to satisfy himself that the law is being implemented properly. Our view, as set out in the recent article in Magill magazine, is that it is not being implemented properly."
Mr Ahern said he understood that the Revenue Commissioners had taken legal advice and were satisfied that the terms of the statement of practice, as they were set out, were "in accordance with their care and management powers under their existing legislation".
"I agree that a number of issues which deputies have raised should be clarified," he said.