George Redmond's trial for accepting a bribe from Fianna Fáil Councillor Patrick Dunne has heard his tax return for 1990 stated he received Ir£10,000 in "gratuitous receipts" from someone with the initials "PD".
Mr Redmond made the tax return in 1999 as part of an appeals process against the Criminal Assets Bureau who claimed he might owe up to Ir£2.5m in unpaid revenue.
Mr Redmond (aged 83) of College Gate, Castleknock, has pleaded not guilty to two charges arising out of a compulsory purchase order on 167 acres of land at Buzzardstown and Coolmine, in north-west County Dublin when he was a Dublin Assistant County Manager.
He denies receiving £10,000 from the late Mr Dunne, on a date between October 10, 1985 and June 26, 1989 as an inducement in respect of the compulsory purchase order and to receiving the money as a reward for showing favour to another in relation to the same land.
A CAB officer, identified as Revenue Bureau Officer 7 (RB07), told prosecuting counsel, Ms Pauline Walley SC (with Mr Patrick McGrath BL), he assessed Mr Redmond's tax situation and estimated he owed £548,000 plus interest and penalties for the 21 years he failed to file a tax return.
Mr Redmond appealed this figure and filed his own tax returns, which showed in 1990 he received £20,000 in "gratuitous receipts" from people identified with the initials "TB", "Mr F" and "PD".
Following his arrest, Mr Redmond admitted in voluntary statements that he received money from various businessmen including Tom Brennan, Brendan Fassnidge and Patrick Dunne. However he later under oath withdrew the allegation against Mr Dunne at the Flood (now Mahon) Tribunal.
The return stated he received £5000 from "TB", £5000 from "Mr F" and £10,000 from "PD". This was in addition to his own pension from the Council of £21,245.
When asked by Ms Wally who he thought "PD" was, RB07 replied: "I believe he is the subject matter of these proceedings."
RB07 said, on day-12 of the trial at Dublin Circuit Criminal Court, that the tax returns also contained, under the heading 'foreign income', a reference to an Isle of Man bank account in the name of "GER and Maureen Redmond" containing £16,083.
RB07 said that before completing his appeal Mr Redmond entered negotiations with CAB and agreed to pay a compromise figure of £782,000, forcing him to sell his house and apartment.
RB07 agreed with defence counsel, Mr Brendan Grehan SC (with Mr Angus Buttanshaw BL), that they got what they thought they could from Mr Redmond, "how much he could afford to pay".
He said following Mr Redmond's arrest at Dublin Airport returning from the Isle of Man carrying £300,000, he became his tax inspector. He was one of eight officers present at the arrest but had not played an active role.
RB07 said he interviewed Mr Redmond after the arrest and told him the penalties for evading tax. He said in the interview: "You see the penalty increases with the amount not paid. The court has no discretion, a sentence in mandatory. The term is eight-years maximum."
He denied an suggestion by Mr Grehan he was "trying to put the fear of God into him in relation to tax law." He said Mr Redmond was "more than happy" to discuss the law.
At one point Mr Grehan exclaimed to Judge Joseph Matthews: "This is the most evasive witness I've ever had in the witness box. He hasn't answered one question directly."
The hearing continues before Judge Matthews and the jury of three women and eight men.