Mr Michael Lowry's accountant has rejected a suggestion that there was a deliberate attempt to conceal or create new files relating to the former minister's UK property transactions at a meeting between the two men and other parties last year.
Mr Denis O'Connor said he objected to an inference by Mr Jerry Healy SC, for the tribunal, that there was something surprising about the absence of notes of the meeting at the Regency Airport Hotel, Dublin in March 2001.
"Note-taking is not in my modus operandi," said Mr O'Connor. "I never take notes."
Among those who attended the meeting were Mr Lowry's UK solicitor, Mr Christopher Vaughan; a former property agent for Mr Lowry, Mr Kevin Phelan; and accountant Mr Aidan Phelan, who were linked to the same property transactions.
Mr O'Connor said Mr Vaughan had a file relating to the transactions at the meeting but no one had asked for a copy of it.
He noted there was some confusion over ownership of the properties, adding his main concern was "the money trail", namely "where did he (Mr Lowry) get the money" for his part in the properties.
Asked by counsel for Mr Lowry, Mr Donal O'Donnell SC, what members of the public might think from the questions put to him by Mr Healy regarding the lack of notes, Mr O'Connor replied: "that there might have been an effort to either conceal, create new files, whatever, I don't know".
Asked if there was any truth in such a suggestion, Mr O'Connor replied: "no".
Later, counsel for the tribunal, Mr John Coughlan, said Mr Kevin Phelan had yesterday written to the body complaining that it had shown his Co Tyrone address in documentation. Mr Phelan said he and his wife had received threats in the past, adding that the tribunal's actions, which he described as "dirty tricks", had put their security in jeopardy.
"I further believe that any further co-operation with this tribunal is now in serious question from my point of view," wrote Mr Phelan.
Mr Justice Moriarty said the tribunal would have been only too ready to have screened Mr Phelan's address had it been informed of the concerns. He added the tribunal was still anxious to take evidence from the businessman.
