A former senior manager in the IT department at Anglo Irish Bank has said that one of three people accused of trying to hide accounts from the Revenue Commissioners, asked him to change the name on an account so that there would be no record of the change having been made.
Shay McGill was giving evidence at the trial of Tiernan O'Mahoney, Bernard Daly and Aoife Maguire.
They are accused of trying to hide accounts connected to the bank's former chairman, Sean FitzPatrick, from Revenue.
They deny all the charges.
Mr McGill said that Ms Maguire came to him in 2003 with an unusual request.
He said she asked him to change the name on an account from Susie Limited to Lock Limited but to do so in a way that would leave no record that the name had been changed on the system.
He said this was a very unusual request and he was taken aback but he did it.
Mr McGill also gave evidence that he was asked to delete the records of six clients from the bank's core banking system in 2004.
He said the request was made by his superior, James Shaw, who was an associate director in the bank.
He said he was told Ms Maguire would supply the details of the accounts.
He said he felt very uncomfortable about this request. He said they had never deleted accounts from the system before and it was very, very unusual.
He said he and Mr Shaw agreed they would "archive" the accounts rather than delete them.
This meant the files would not be accessible to anyone other than members of the IT department who had knowledge of the system - but they could be recovered if needed.
The court heard that Mr Shaw sent Mr McGill an email in May 2004 which said that he had spoken to Ms Maguire about their concerns but that "they still want us to go ahead".
The accounts were archived in October 2004.
Under cross examination by lawyers for Ms Maguire, Mr McGill agreed that Ms Maguire was an assistant manager at the bank at the time.
He was a senior manager and Mr Shaw was an associate director.
He agreed that if Ms Maguire had come to him with a request to delete accounts and he had heard nothing from Mr Shaw, he would not have accepted that she had the authority to get him to do it.
He agreed that both he and Ms Maguire were carrying out instructions relayed to them by Mr Shaw.
Another of the accused, Anglo's former company secretary, Mr Daly, told gardaí he had no involvement in deleting six accounts from the bank's core banking system.
He said he had no idea why an account in the name of Mr FitzPatrick's brother-in-law was not on a list provided to the Revenue Commissioners.
He denied he was involved in a conspiracy with others to conceal accounts with the objective of avoiding Revenue liabilities.
Mr Daly said his role was to liaise with the Revenue officials who were carrying out the audit into Anglo's non resident accounts in 2003 and 2004.
He said the audit was very sensitive for the bank. He said he remembered one meeting with the Revenue officials where one of them said "we want a cheque". He said they subsequently got a cheque for €3m.
He said he was encouraged by the board of the bank to have a positive attitude towards Revenue.
He said the bank conceded that if Revenue wanted a cheque, the bank would give it one.
He said Revenue was not interested in individuals, it was more interested in getting a cheque.
Mr Daly said he did not remember at all asking another Anglo employee, Brian Gillespie, if he would be prepared to delete an account from the list for Revenue if asked to do so by Mr FitzPatrick.
Mr Daly said he would be amazed if he made that request and said something like that would stick in your head.
He said he had no memory of ever making that statement and it was inconceivable that he would not remember it.
He said he had no recollection of telling Mr Gillespie he would not be involved in the team dealing with the revenue audit because he would not be prepared to delete the account.
Mr Daly said he was not aware of Mr FitzPatrick being anxious that the accounts of his brother-in-law John Peter O'Toole should not be included in the returns to Revenue.
He said he was not involved in deleting bank records.
He denied that he was involved in a conspiracy with others to conceal accounts with the objective of avoiding Revenue liabilities.
He said he had nothing to say about the fact that Mr O'Toole's name was not included in list of accounts provided to Revenue.
He said he could see the account was not there but he had no idea why it was not included.
He said no one asked him not to include the name and in any event he did not compile the list.
Asked if Mr FitzPatrick asked him not to include him, he said he was not aware of this and had no recollection of this.
Mr Daly told gardai his relationship with the third accused, Mr O'Mahony, was "colourful", and said he was a "bully".
But he said he had to sort him out once and after that they had an excellent relationship.
He said his relationship with Mr FitzPatrick was "fine". He said he did not work closely with him.
He said the relationship between Mr O'Mahony and Ms Maguire was "close enough".
Mr Daly was arrested and charged in November 2013. The court was told he replied not guilty to each of the charges.