A former high-ranking Revenue Commissioners official, accused of masterminding an attempted £3.8 million VAT fraud, failed in his attempt at Limerick Circuit Court yesterday to change his guilty plea to not guilty.
On September 28th last Brendan Murphy (46), of Fielbrook, Parteen, Co Clare, pleaded guilty to conspiring with the late Mr Brendan O'Doherty (47), of Enfield, Co Meath, and other persons not before the court to defraud the Revenue Commissioners of £3,823,716 between January 1st and June 18th, 1997.
At Ennis Circuit Court on Monday, where the application was made to change Murphy's plea, the court heard that as a result of "a frightening dependence on tranquillising tablets", Murphy was totally confused and bewildered, going along with something he did not understand when he pleaded guilty to the charge.
However, Judge Kevin Haugh said yesterday he found that the accused had not discharged the onus of proof on him to show that his plea of guilty on September 28th was the result of infirmity or disability that would have overburdened his mind, causing him to row along with doing something he did not wish to be done.
Judge Haugh adjourned sentencing to Ennis Circuit Court next Wednesday and agreed to a request from Murphy's counsel, Mr Seamus Sorahan SC, for transcripts of yesterday's hearing and Monday's evidence.
During a 45-minute ruling, Judge Haugh said he was fully satisfied that Murphy's guilty plea was made with his free choice and will and that he was not suffering from a disability brought on by tranquillisers.
He said Murphy had been able to hold down a very responsible position with the Revenue Commissioners, and there was no suggestion that he was not able to do his work or function efficiently.
He added that throughout the 1990s, until maybe 1996, Murphy had learnt to fly a plane and a helicopter and engaged in those pursuits. He would have been subject to regular medical examinations for his licences. Had the tranquillising tablets been leaving Murphy in such a severely disabled mental state, this should have become evident a long time ago.
Judge Haugh referred to letters Murphy wrote in connection with his defence, and said these satisfied him that he had as good a grasp of issues arising in his own case and in the preparation of his defence as could be expected from any lay person. They were sensible and incisive letters.
Judge Haugh said he was satisfied that Murphy was not led into a situation he did not desire or want by his former legal team, and he was fully satisfied that Murphy exercised a voluntary choice.
In his ruling the judge pointed to medical and psychiatric reports.
One medical report said Murphy had treatment for thyroid cancer in 1978 and again in 1997 when the condition recurred.
The medical report continued that Murphy suffered from depression, voluntarily admitting himself to hospital in 1985.
A year later he gave up alcohol when he was suffering from an anxiety state and was prescribed tranquillisers. The medical report said Murphy soon became excessively dependent on them.
According to a psychiatric report, Murphy was a chronically compulsive, restless individual. He became involved in martial arts, flew planes and helicopters and was involved in five or six litigation cases at one time. It said Murphy always seemed to be surrounded by problems.
The psychiatric report added that Murphy had said he had been ostracised by his wife and family as a result of the case and stayed in the garage. There was nothing in the report to suggest he suffered from any permanent impairment or diminution of his faculties in relation to instructing his solicitor.