The Criminal Assets Bureau has served a tax demand for more than £240,000 on Patrick Eugene Holland, currently serving a 20-year term on drugs charges, it emerged in the High Court yesterday.
The court directed Holland to swear an "explicit" statement to support his claim that he had no money to defend the proceedings brought against him by CAB.
Holland, who is detained in Portlaoise Prison, has received a demand for £242,799 in respect of income-tax assessment and interest. The CAB alleges that monies received by Holland derive or are suspected to derive from criminal activity.
His solicitor, Mr Jim Orange, said yesterday his client was applying for free legal aid from the State. Holland had no capital or income available to discharge his legal expenses. He said Holland denied deriving income from drug trafficking and his conviction was under appeal.
Holland, in an affidavit, said he had no income from a company, Holltap Ltd, and had no capital or income here or abroad available for the purposes of defending the proceedings.
Mr Bryan Murray, for the CAB, said Holland had claimed he received unemployment benefits, got an inheritance and assistance from his family and formed Holltap Printing, which was wound up in 1996.
Mr Murray referred to an affidavit of Mr Barry Galvin, the CAB's legal officer, who said the bureau discovered that on December 21st, 1995, Holland had lodged £20,000 in cash in a building society account and got a cheque for that amount for a firm of solicitors.
On the same date he got a bank draft for £20,000 payable to the same firm of solicitors and again on the same day lodged £20,000 in cash to his wife's account at another building society. His wife gave a bank draft for the amount to the solicitors' firm.
Mr Galvin believed all the monies were used with other monies to buy a dwelling house at Lissadell, Ballincarrig, Brittas Bay, Co Wicklow, for £67,500 without the benefit of a mortgage. A court order had been made in respect of the house.
Mr Murray said this information flatly contradicted what had been said by Holland. There was evidence of substantial amounts of money being available to buy a house.
He asked the court to order Holland to file an affidavit, setting out what monies he had, where they had gone and what assets he had presently.
Mr Justice Shanley adjourned the matter to June 12th.