A former Fianna Fáil TD has gone on trial in Limerick on a charge arising from a garda investigation into his tax affairs.
Michael Collins, 66, of Whiteoak, Redhouse Hill, Patrickswell, Co Limerick, has denied he obtained a tax clearance certificate under false pretences in 2002.
When the charge was put to him in the Circuit Court in Limerick today, Mr Collins replied 'not guilty'.
On the first day of this trial involving the former Limerick West TD, a jury was told that after Michael Collins became a TD in May 2002, he wrote to the tax authorities seeking a tax clearance certificate as was required by the Standards in Public Office Act.
That act obliged all TD's to be tax compliant.
He made a declaration that the information in his letter was correct, and a tax clearance cert was issued to him on 30 May 2002.
The following January, the Revenue Commissioners wrote to him informing him they knew he had a bogus non-resident account.
This followed a major investigation by Revenue of these accounts in which people resident here held money in accounts with false names and overseas addresses as a means of avoiding tax.
It is the States case that an account at the AIB in Kilmallock, in the name of Joseph and Ann Collins of Croydon in Surrey was in fact Michael Collins account.
Mr Collins eventually admitted to the existence of this account and met his tax liability of €130, 602.
Witnesses Patrick Costello and William Funnell, both senior Revenue officials said that the tax clearance certificate would not have been issued had they knowledge of Mr. Collins's non-resident account, and the significant tax liabilities that arose from that.
The trial before a jury of seven men and five women is continuing.
