Accountant Ignatius Forde was sentenced to 12 months in prison at Carrick-on-Shannon Circuit Court yesterday for filing incorrect tax returns. He is believed to be the first accountant in the history of the State to be found guilty of such charges.

Forde was imprisoned for 12 months on each of two counts before the court. He will serve the sentences concurrently.

Forde was convicted of - on an unknown date between August 1st and 31st, 1994 - assisting Bradford Productions Ltd of knowingly or wilfully furnishing incorrect information in connection with income tax for the month from June 6th to July 5th, 1994, by stating that the amount due was £33,631,23 rather than £143,631.23.

He was also convicted of - on a date unknown between August 1st and 31st, 1994 - wilfully assisting Bradford Productions Ltd of knowingly or wilfully furnishing incorrect information in connection with income tax for the month from July 6th to August 5th, 1994, by stating that the amount due was £37,217.85 rather than £197,217.87.

An application to Judge McMahon for leave to appeal by Forde's counsel, Mr Paul McDermott SC, on the grounds of the severity of sentence was refused.

Before the sentence was passed, Mr McDermott said Forde acknowledged his actions had been foolish and reckless but he had faced up to his wrongdoing and had provided an unusual and unprecedented degree of assistance in helping the Revenue Commissioners deal with the case.

This was not a case of a man who had money offshore and Forde had paid a substantial penalty in terms of his business and personal life, he added.Judge McMahon said Forde was a professional of considerable business knowledge who knowingly and willingly acted in the manner he did. It was not a case of negligence or recklessness on behalf of Forde. It was a professional accountant undermining the tax system in a severe way.

He described Forde's actions as planned and premeditated.

Judge McMahon said he acknowledged certain factors such as the fact that Forde had had an unblemished record and no previous convictions. When confronted, Forde had co-operated in a fulsome way and had been frank and candid in his responses.

He also acknowledged that Forde pleaded guilty, albeit at a late stage, saving on the costs of a trial. He also took into account character references which showed Forde was a dynamic person in the local community, who was respected and held in high esteem.

Despite defence claims that Forde acted in the manner he did to keep a project alive in a very competitive marketplace, Judge McMahon said he must also look at fairness in the market place.

Using Revenue money to stay ahead was unfair, not only to the Revenue Commissioners, but to the other players in the market, Judge McMahon said.

Despite the fact that Forde had been painted as a pioneer of the film industry in Ireland, this could never justify his actions, said Judge McMahon. Even if he accepted the overall good Forde had done for the film industry the end could not justify the means in this matter.

He was also taking into account that Forde was due money from the company with which he had been associated and that he had undertaken to provide all money to the Revenue Commissioners when it became available, although the exact amount due to Forde varied depending on whether he had been classified as an employee or self-employed in the company.

The fact that Forde had also agreed to hand over £29,000 he had in an ACC Bank account was also taken into account.