It was Beverley Cooper-Flynn's own actions that brought her political and financial ruin, writes Mark Brennock, Chief Political Correspondent
Beverley Cooper-Flynn gambled big and lost big, and politically there is no way back now. It marks an extraordinary and tragic end to the Flynn political dynasty in Mayo. And, as with theatre's most memorable tragic characters, it is Ms Cooper-Flynn's own actions that have brought her, apparently, to political and financial ruin.
Her decision to launch a libel action to clear her name - after allegations that, as a National Irish Bank employee, she had encouraged tax evasion - sealed her fate. The High Court jury in the case found she had indeed done this - yesterday the Supreme Court found no reason to overturn this decision.
Now she will be out of her parliamentary party, and from Fianna Fáil itself, for good or at least for a very long time. She awaits further grilling at the Planning Tribunal concerning her role in the investment on behalf of her father of £25,000 - representing half of the controversial £50,000 given to him by property developer Mr Tom Gilmartin.
The long-awaited report of the inspectors examining the affairs of National Irish Bank may further confirm her involvement in helping tax-dodgers.
Meanwhile her father - former minister, European commissioner and for long a dominant figure in Fianna Fáil - is now persona non grata in his party and must also anxiously await the tribunal's finding concerning his receipt of the Gilmartin money. His daughter faces a legal bill estimated somewhere around €2 million, depending on whose estimate you listen to.
Up to yesterday morning, there was considerable feeling within Fianna Fáil that Ms Cooper-Flynn might win her appeal on some point of law. If this had happened, Ms Cooper Flynn could just have left it at that, with the High Court jury's finding that she had facilitated tax-dodging no longer seen as proven. She had left the party after losing the libel action in 2001, and had been readmitted, as the Taoiseach said, because she had lodged an appeal. A win would have kept her in Fianna Fáil. Had this happened, nobody expected her to seek a retrial. But the unanimous five-judge finding against her yesterday has changed all that.
There are no broader political implications: the Government has a comfortable majority and, even outside the party, Ms Cooper-Flynn will continue to vote with Fianna Fáil.
The political denouement of the tragedy began last night. Fianna Fáil party officers met in Dublin, the press was told, "to discuss the implications of the judgment". The Taoiseach then announced that a motion would be tabled next week to throw her out of the parliamentary party, while the National Executive would meet by the end of next week to expel her from the party itself.
Unlike her previous two periods as an independent - the first after she refused to support a motion calling on her father to explain the £50,000 Gilmartin cheque, the second after she lost the libel action - this time there will be no prospect of readmission for a long time, if ever.
The Taoiseach, the Government and party spokeswomen said, had made his view clear last February when he said: "There should be no doubt about my position on the general principle - tax evasion is wrong and encouraging anyone to engage in tax evasion is equally wrong." And, while stressing nobody should rush to judgment without affording Ms Cooper-Flynn due process, he said: "At the end of the Supreme Court judgment and some of these other matters that are under investigation, Fianna Fáil will reach its conclusion on that."
Now, with breathtaking speed - compared to past dithering over tax offenders in the party - it has concluded that there is no political future in Fianna Fáil for Ms Cooper-Flynn.
It's Groundhog Day for Bertie Ahern. Once again, he has to deal with one of his own TDs caught doing dodgy things with money and tax. Beverley Cooper-Flynn is the sixth such deputy since 1997. This time Mr Ahern's desire to be seen to be tough on tax dodging has overridden his customary caution and wish to be soft with one of his own.
In the past, the Taoiseach has been consistently slow to act when confronted with evidence that his own TDs have been evading tax or accepting funny money.
Most recently, the Taoiseach learned in June 2003 from Michael Collins TD that he was to be named in a list of tax defaulters. He did nothing until he was actually named the following September, having paid €130,602 in taxes and penalties as a settlement, arising from his ownership of a bogus non-resident account which he used to evade tax.
To make matters worse, he had told the Revenue Commissioners in 2002 that his taxes were up to date, therefore securing the tax clearance certificate required by elected deputies. He also swore the required statement that his taxes were up to date for the Standards in Public Office Commission. A few months later, the Revenue discovered his bogus account. That same month, the party's ethics committee began asking Mr G.V. Wright TD, about allegations from lobbyist and self-confessed distributor of bribes Mr Frank Dunlop, that he misled the Planning Tribunal. Mr Dunlop says he bribed Mr Wright in exchange for his support for the rezoning of certain lands in north Dublin.
Fianna Fáil had its own inquiry into these matters in 2000. While deputies questioned were asked for details of donations received from developers, Mr Wright failed to tell of £2,000 he received from Ballymore Homes. In addition, he had received £30,000 in donations in 1992 but had not thought to ask the Revenue Commissioners if he could treat this as tax-free money. The Mahon tribunal said he had not provided answers for unexplained lodgements to his bank account, as requested. Late last year, the party's ethics committee began to investigate. He remains in the parliamentary party.
Then there was Denis Foley. The Taoiseach was told in December 1999 that he was under investigation by the Moriarty tribunal. He called him in, had a chat and was told that Mr Foley was being investigated in relation to his having had money invested through the accountant Mr Des Traynor. Apparently he never asked him if he had an Ansbacher account, and nothing was done until all this became public a month later.
At that stage, Mr Foley resigned as vice chairman of the Public Accounts Committee. He resigned the party whip shortly afterwards.
In relation to Liam Lawlor and Ray Burke, Mr Ahern was slow and reluctant to act. In relation to Charles Haughey, he was slow to distance himself from him.
However, this case is different. Beverley Cooper-Flynn has been out of the parliamentary party and back again twice. Last February, the Taoiseach in effect set out the simple requirement to be fulfilled should she wish a political future in the party: she must win the Supreme Court appeal.
She lost, and the events of the coming days will merely provide the details of a final scene whose ending is known.