The DIRT inquiry has heard that former AIB Group Internal Auditor, Tony Spollen, considered taking legal action against the bank over plans to transfer him. Former AIB Chief Executive, Gerry Scanlon, said the transfer was suspended while a special committee examined Mr Spollen's claims that senior managers conspired to have him removed from the audit position.

The former chairman of AIB, Peter Sutherland, has told the Public Accounts Committee that a decision to transfer the bank's former internal auditor had nothing to do with his concerns over problems with non-resident accounts. However, he said the transfer of Tony Spollen was discussed by the board in the context of the DIRT issue, because both matters arose at the same time. Mr Spollen left the bank in 1991 after 22 years service.

The committee heard that an internal memo documented his reports on DIRT evasion as being prepared as part of dispute concerning his transfer. Peter Sutherland also said the bank would vigorously dispute comments by the Revenue Commissioners that AIB condoned abuses of the legislation.