The High Court yesterday rejected an application by the Criminal Assets Bureau to enter judgment for some £2.5 million in alleged outstanding taxes and interest against a Cork man, described by the head of CAB as a suspected drug dealer.
Mr Justice Kearns held that Mr Patrick McSweeney had not exhausted his right to appeal against the tax assessment and had given written notice of appeal within 30 days of his assessment in 1997. CAB had claimed the notice was outside the 30-day limit.
The judge declined to make an order in favour of CAB against Mr McSweeney, Fourwinds, Waterfall Road, Bishopstown, Cork. The bureau had applied for judgment against Mr McSweeney for £2,570,186, relating to the four tax years to April 5th, 1992-1996.
When the case was before the court last month, it was stated tax assessments were raised on Mr McSweeney on November 25th, 1997. His solicitors, Donal T. McCarthy of Cork, had sent a letter and fax to CAB pointing out their client had already filed tax returns for the years in question and stating the assessments being made were completely and unjustly excessive".
CAB argued it had not received the letter until December 30th, 1997. It said a faxed copy of the letter had arrived a day earlier.
Mr McSweeney had been assessed for tax and had failed to appeal those assessments, CAB argued. In those circumstances, it claimed the assessments were final and conclusive.
Yesterday, Mr Justice Kearns said if the time ran from the posting of the solicitor's letter - December 22nd, 1997 - then the appeal was clearly brought within time.
The matter was adjourned until November 23rd.