A Fine Gael Senator is facing possible suspension from the Seanad or a cut in salary over his failure to supply evidence of tax compliance.
A report issued by the Standards in Public Office Commission today said Senator Pat O'Neill failed to provide details of his taxes within nine months of his election last May.
The Commission had asked him to supply either a Tax Clearance Certificate or an application for such a certificate.
The Seanad will decide whether or not to censure Senator O'Neill, suspend him for a month or dock his pay.
Senator O'Neill was elected to the Seanad on the Agricultural Panel in April 2011.
He has been a member of Kilkenny County Council since 2004 representing the Thomatown election area.