Lawyers for IBRC have told the Supreme Court they have 30 strands of circumstantial evidence to back their claim that Sean Quinn Junior breached a court order by facilitating a half a million dollar payment to a Ukranian employee.
Today is the last day of Sean Quinn Junior's appeal hearing against his three month sentence for contempt of court but no imminent decision is expected.
IBRC's legal team has been responding to questions by the judges as to whether a finding that he lied to the High Court is a sufficient substitute for evidence that he was involved in the payment to Larissa Puga following a meeting in Kiev last autumn.
Meanwhile, it is now estimated that the taxpayer bill for Quinn Insurance will be between €1.1bn and €1.3bn.
The Oireachtas Committee on Finance has heard the joint administrators do not believe their worst case call on the insurance compensation fund of €1.6bn will be needed.
Anyone taking out an insurance policy other than for health sees a 2% levy being placed on it for up to 15 years to pay for the under-estimation of claims and reserves at the former Quinn Insurance business.
The Quinn Insurance business was sold to Liberty on the basis the state took on the losses, which had been originally estimated at €600m.