Revenue officials have searched the home of Independent TD Michael Lowry.
The former Government Minister has a house at Holycross near Thurles in Co Tipperary.
Revenue Commissioners declined to comment, and said they do not refer to individual cases.
Mr Lowry stood down from Cabinet in 1996 following revelations about his business dealings.
The former Fine Gael minister, who was investigated by the Moriarty Tribunal, quit the parliamentary party in 1997 and has remained in the Dáil as an Independent TD serving Tipperary North.
The former Fine Gael Deputy has not commented on the search.