A tax official who had admitted being the "front man" in a £3.8 million attempted tax fraud yesterday changed his plea to not guilty at Ennis Circuit Court.
Last September Mr Brendan Murphy (45), of Fielbrook, Parteen, Co Clare, pleaded guilty to conspiring with Brendan O'Doherty (47), Ballycarron, Enfield, Co Meath, and with other people not before the court to defraud the Revenue Commissioners of £3,823,716 between January and June 1997, using a false VAT return in the name of Unirock Enterprises Ltd.
On applications made by Mr Patrick McEntee SC, defending, the case was adjourned twice for psychiatric reports.
Yesterday a new legal team for Mr Murphy applied through his counsel, Mr Seamus Sorahan SC, to change his plea to not guilty.
Mr Sorahan submitted this would require psychiatric evidence to be presented to the court and they sought an adjournment to put all the strands of Mr Murphy's medical history together. Mr Sorahan said they would also be getting reports from a psychologist and other experts.
Judge Kevin Haugh adjourned the hearing to April 19th for sentence, and said he would hear an application for liberty to change Mr Murphy's plea then.
He said: "I will not be expecting an application for an adjournment of the sentence on that date unless there are very compelling reasons."
At the court hearing in September, evidence was given by a detective inspector of the Criminal Assets Bureau (CAB) that he was satisfied that Mr Murphy was due to receive more than £2 million from his alleged involvement in the attempted VAT fraud against the Revenue Commissioners.
Evidence was also given that Mr Murphy, in a statement, said he was a principal officer in the Revenue Commissioners in Limerick and was in charge of VAT repayments and collection of all taxes for half of the State.
The court also heard in September that an alleged co-conspirator, Brendan O'Doherty, had died in prison last August while serving a four-year sentence since last February for his role in the alleged conspiracy.
The case was adjourned to December 16th, when Mr Murphy was remanded in custody to reappear yesterday for the court to hear psychiatric reports.
When the case resumed yesterday, however, Mr Sorahan said that after several consultations with his client in Limerick prison, the defence had received what Mr Sorahan described as the "firmest conceivable instructions" from Mr Murphy to change his plea from guilty to not guilty.
Mr Sorahan submitted that the judge should accede to the defendant's application for leave to change his plea.
Mr Brendan Nix, for the DPP, submitted that the defence was playing "ducks and drakes in this matter". At the last hearing the psychiatric reports furnished raised more questions than they answered, he said, and he had asked for the reports to be made available to the prosecution.
The State might ask to have Mr Murphy examined by its own psychiatrist, Mr Nix added, and it appeared to the State that the defence was looking for a psychiatrist who might be of benefit to the defendant.
Judge Haugh pointed out that when the State presented its case on September 28th the accused had pleaded guilty and had the capacity to do that.
The judge agreed to allow the matter to be raised on March 22nd in Dublin, to hear an interim report on what progress was being made.
Further remanding Mr Murphy in custody, he said he was fixing April 19th for sentence at Ennis Circuit Court and he would also hear an application for liberty to change Mr Murphy's plea on that date.
