The Criminal Assets Bureau is seeking judgment against a Scottish man living in Co Mayo, for more than £350,000 for alleged unpaid tax and interest.
The bureau is taking the action against Lindsay Craft (29), a windscreen fitter, and his wife, Ms Clare McWatt, with an address at Clonkeen, Westport Road, Castlebar, Co Mayo.
At a previous hearing, a CAB officer said it was suspected that Craft's assets "derive or are suspected to derive directly or indirectly from criminal activity".
Craft has criminal convictions in Scotland for assault, theft and supply of drugs, and is wanted there to serve a 1993 six-month sentence for supplying amphetamines. It was alleged that since arriving in Ireland in 1994, Craft has been involved in trafficking cocaine and cannabis.
Mr Richard Nesbitt SC, for the CAB, said Craft was assessed for income tax for 1996/97 and VAT for 1995 to 1997, a total of £296,595. This was demanded in June 1998, with interest of £54,924.92, a total of £351,519.92.
The CAB is seeking a declaration that Craft is the beneficial owner of money in accounts at the Trustee Savings Bank, Castlebar, and of their house in Ms McWatt's name. The couple have mounted a constitutional challenge to two sections of the Taxes Consolidation Act, 1997.