The former Fianna Fáil minister Mr Ray Burke has appeared in court charged with making a false declaration under the 1993 tax amnesty.
Mr Burke, who resigned his post as Minister for Foreign Affairs in October 1997, appeared before the Dublin District Court this afternoon charged under section 9 of the Waiver of Certain Tax and Interest Penalties Act 1993.
Mr Burke, of Griffith Downs, Drumcondra, Dublin 9, was arrested and charged at the Bridewell Garda station shortly before 2 p.m.
The offences are alleged to have taken place on or about December 15th, 1993.
Det Insp Denis O'Leary of the Criminal Assets Bureau told the Court that when charged, after caution, Mr Burke replied: 'Not guilty'.
Mr Burke was released on his own cash bond of €600. His solicitor, Mr Vincent Shannon, told the court his client would be applying for free legal aid.
Mr Burke is due to appear before the court again on January 19th when a book of evidence is due to be served on him.
The former minister was served with a €2 million tax bill by CAB last month.