Nine bank accounts were held in the Republic in the joint names of Mr Joseph Murphy snr and his late wife, Una, or their children, while they were resident abroad, the tribunal heard.
When he gave evidence to the tribunal last year, Mr Murphy snr denied ever holding bank accounts in the State after he took up residence in Guernsey in 1976.
Mr Desmond O'Neill SC, for the tribunal, said the former chief executive of JMSE, the late Mr Liam Conroy, had alleged that Mr Murphy snr held bank accounts in the Republic using UK addresses to avoid tax after he moved abroad.
Mr O'Neill said Mr Murphy snr had been asked to explain the accounts, which had been found following orders for discovery, but no response was received.
Bank officials gave evidence of the nine accounts, five in the Allied Irish Finance Company Ltd in Ballsbridge, Dublin, and four in the Commercial Banking Company Ltd, which was taken over by Barclays Bank Ireland Ltd in the early 80s.
Mr Gerard O'Connor, deposits treasury manager of Allied Irish Finance in the mid-1980s, said the five accounts found in his bank were non-resident accounts. One was open for five years in the 1980s and the highest amount in it then was £272,259. The others were opened between 1982 and 1989.
Mr Peter O'Toole, head of finance at Barclays Bank, St Stephen's Green, Dublin, said a search this year found statements for four accounts in the names of Mr and Mrs Murphy. Dublin and London addresses were given when the accounts were opened between 1979 and 1988.
Mr Garrett Cooney SC, for Mr Murphy, said his client had said in evidence he didn't know if his wife held accounts in the Republic and permitted inquiries to be made with the banks.