Mr Charles Haughey is expected to contest the estimate by the Moriarty tribunal that he received £8.6 million between 1979 and 1996. Mr Haughey may, however, admit that the true figure is between £5 and £6 million.
The former taoiseach is understood to have been surprised by the decision this week by the tribunal to state how much it believes he received in the years 1979 to 1996, the period covered by its terms of reference.
He is understood to feel the tribunal should establish the facts and only then make general statements or conclusions. He is also concerned about the extent of publicity given to the estimate, since he is facing a criminal trial on charges of having obstructed the McCracken (Dunnes Payments) Tribunal.
Mr Haughey has refused to answer questions posed in correspondence from the tribunal about the monies he may have received, believing he is under no obligation to make "piecemeal" responses to the tribunal.
The tribunal has now decided to call Mr Haughey to give evidence and barring any legal challenge, Mr Haughey is likely to take the witness stand some time next month.
The fact that Mr Haughey is being called signals the tribunal is coming to an end. Following his appearance it is expected evidence will be heard about the Revenue Commissioners' dealings with Mr Haughey. There is no indication the tribunal will be holding public hearings to investigate why Mr Haughey was given so much money.
According to sources, neither the Moriarty nor Flood tribunals has received any allegations of specific instances of Mr Haughey granting favours in return for payments.
Sources said the list produced this week by the Moriarty tribunal contained little or no new information for the Revenue Commissioners. Mr Haughey has already settled with the Revenue in relation to the payments detailed by the McCracken tribunal.
The Revenue is understood to be waiting until the publication of the report of the Moriarty tribunal before raising further assessments against Mr Haughey.
The fact that it is established that Mr Haughey received certain monies may not, in itself be sufficient for the raising of a tax assessment. In the case of the £1.3 million detailed by the McCracken tribunal, Mr Haughey's advisers argued successfully before the appeals commissioner that it was necessary to prove who exactly gave him the money in order to raise a gift tax assessment.
The Moriarty tribunal has established that Mr Haughey received millions of pounds over and above his salary during his period as Taoiseach and in the years afterwards, but to date it has established where only some £3 million of this came from. Mr Haughey has already settled with the Revenue in relation to some of this £3 million.
Mr Haughey, who is 75 this September, is said by sources to have a number of health problems.