The prospect of the DIRT hearings becoming bogged down in exchanges between lawyers arose last night after a decision by the Public Accounts Committee to hand over questioning of five former ministers for finance to its legal team.
The committee announced yesterday that to avoid any fears of political bias, the PAC legal team rather than the TDs on the committee would question the five former ministers when they are called to give evidence later this month.
In an unprecedented move, and to ensure the inquiry maintains its "non-party" basis, the six TDS on the investigation have asked their three senior counsel, Mr Frank Clarke, Ms Mary Irvine and Mr Paul Gilligan, to act as a panel and "rigorously" question the ministers on their behalf.
The Cabinet members are those who held the Finance portfolio during the years of the inquiry's remit from 1986 to 1998 and will be questioned in the order of their term in office, starting with the Fine Gael leader, Mr John Bruton (1986-87), followed by Mr Ray MacSharry (1987-88), the former taoiseach, Mr Albert Reynolds (1988-91), the Taoiseach, Mr Bertie Ahern (1991-94), and the Labour leader, Mr Ruairi Quinn (1994-97).
One of the former ministers to be called, the former taoiseach, Mr Reynolds, told The Irish Times last night: "I have not received my official notification yet but I will have to give some consideration to the changes now being made in relation to the questioning of former ministers."
Mr Reynolds said he would in the coming days consider whether his interests would be best served by bringing a legal team with him to the hearings, something he had not originally intended to do.
The Labour Party leader, Mr Quinn, said he had no problems about being questioned by the PAC legal team. "I have no problems with this and at this point I see no reason why I will have to bring in a legal team.
"I respect the reasons why the committee has decided to operate this way. I think they have done a superb job to date, and if they have come to the conclusion that it is best if the former ministers are questioned by their legal teams then I respect that."
However, political sources last night indicated concern that the move could open the door for the hearings to be prolonged by heavyweight legal counsel.
Mr Bruton and Mr MacSharry will be heard on Tuesday, September 28th, the day before the Dail resumes. On Wednesday, Mr Reynolds, the Taoiseach and Mr Quinn will give evidence in the morning, with a break for the Order of Business in the Dail during the afternoon.
The committee chairman, Mr Jim Mitchell, told reporters at the close of yesterday's hearing that the three senior counsel had been given "complete freedom" to ask any question they felt fit. They were subject to the same limitations as the committee members, that the questions be within the law and within standing orders.
Mr Mitchell will continue to chair the inquiry. "It is open to members to suggest questions they would like asked," he said. However, they could not insist on particular questions being asked or put a limit on the questioning.
Mr Mitchell said the committee would be trying to find out how the internal Revenue Commissioners memo SIM 263 (which prevented tax inspectors from examining non-resident account declaration forms) came to be drafted. They wanted to know who drafted it, how it continued and whether there were "formal or informal intimations made" by politicians in relation to the application of the law.
The inquiry's TDs, including Mr Mitchell (Fine Gael), Mr Pat Rabbitte (Labour), Mr Sean Doherty (Fianna Fail), Mr Sean Ardagh (Fianna Fail), Mr Denis Foley (Fianna Fail) and Mr Bernard Durkan (Fine Gael), expect the inquiry to hear closing submissions on Tuesday, October 5th.
A team in no mood for excuses: page 7 ACC knew Revenue's hands were tied: page 7