The former head of group fraud prevention at Anglo Irish Bank has told the Circuit Criminal Court that there were 275 cash withdrawals, totalling almost €200,000 over a number of years, from an account in the name of Sean FitzPatrick's brother-in-law.
However, Patrick Peake told the court he could find back up documentation for only four of these transactions.
Mr Peake has been giving evidence at the trial of three former Anglo officials who are accused of hiding accounts connected to Mr FitzPatrick from Revenue.
Bernard Daly, Tiarnan O'Mahoney and Aoife Maguire deny all the charges.
All three deny attempting to delete references to two accounts in the name of Mr FitzPatrick's brother-in-law, John Peter O'Toole from Anglo's core banking system.
Mr Daly and Mr O'Mahoney deny omitting the name of Mr O'Toole from a list provided to the Revenue Commissioners of people who held non-resident accounts in 1995, which had more than €100,000 in them.
Mr O'Mahoney and Ms Maguire deny attempting to delete six other accounts, all connected to Mr FitzPatrick from the bank's core banking system.
Mr Peake said there were a number of transfers from an account in Anglo Irish Bank in the Isle of Man to an account in the name of John Peter O'Toole.
The largest of these was a transfer of £5,000 to John O'Toole from an Isle of Man account in November 1993.
Mr Peake said there were monthly payments from an account in the name of Sean FitzPatrick and his wife, Triona to the account in the name of John O'Toole of just over €410.
The court saw a document allowing this monthly payment to be made.
It was signed by Mary O'Toole - who was Mr FitzPatrick's mother-in-law.
Mr Peake said it should have been signed by an account holder and Ms O'Toole was not the account holder in this case.
He agreed that another unusual feature was that he would have expected the account holders who were making the payment to sign the document, not the person receiving the money.
The monthly payments would usually be followed by a cash withdrawal of the same amount from the account in the name of Mr O'Toole.
Mr Peake said the customer would have to come into the bank to make this withdrawal.
Mr Peake said there were 275 cash withdrawals over the period he was looking at totalling €173,800.
He said the vast majority of these withdrawals were made at the Dublin branch of Anglo.
He said there was back up documentation for only four of these transactions.