The Criminal Assets Bureau (CAB) has asked the High Court for a declaration that a Dublin man is liable for more than £1.77 million in outstanding taxes over a 10-year period.
The Bureau is also seeking an order for the payment of £1,778,343 by Mr Sean Hunt, described as a businessman, of Ramilles Road, Ballyfermot, Dublin. The sum consists of £1,296,859 in income tax in respect of the period 1988/89 to 1997/98 and for Value Added Tax of £481,484 for the same period.
CAB is also seeking a declaration that Mr Hunt is the beneficial owner of eight accounts held with the TSB, Irish Permanent, Bank of Ireland and Allied Irish Bank in Dublin.
These accounts - ranging in amounts from £7,641 to £137,562 - are said to be in the name of Ms Rosaleen Hunt, wife of Mr Hunt, and also known as Jean Hunt and Jean Maher, also of Ramilles Road, and others held jointly. CAB is also seeking an order that a life insurance investment policy in the names of both Hunts and valued at £68,000 is beneficially owned by Mr Hunt.
The CAB proceedings are being heard along with a counteraction by Mr Hunt. He contends that an anonymous Revenue official who is seeking the orders, through the medium of CAB, should be identified, attached and committed to prison for contempt of court in allegedly being in defiance of a High Court order of July 29th, 1999, varying a freezing order on the Hunts' assets so that their legal, business expenses and costs could be paid.
Mr Hunt is also seeking an order that the Revenue official or CAB pay a substantial penalty for such contempt.
Mr Hunt denies he or his wife had the alleged income or any substantial income for the periods alleged by CAB. He claims CAB, through giving deliberately frustrating effect to the court's variation of the assets-freezing order, had prevented him from submitting a valid appeal against the assessment by the Revenue Commissioners.
Ms Rosaleen Hunt claims she is not a "chargeable person" and therefore CAB had no authority to institute legal proceedings against her. She contends all of the property registered in joint names and all of the property registered in her name beneficially belongs to her and does not belong to her husband.
Opening the case for CAB yesterday, Mr Hugh O'Neill SC said CAB had information that Mr Hunt had been engaged in the sale of tobacco and fireworks. He had been paying taxes as an employee up to 1982 but after that there was no record of him. His wife had been in receipt of social welfare before going on a back-to-work scheme in the mid-1990s.
Under orders obtained by CAB to identify and inspect various bank accounts, it was estimated that more than £3 million had passed through accounts held by the Hunts in the 1988-98 period, he said.
Mr Hunt was a substantial business person who variously described himself as a general merchandiser, wholesale trader or retail trader, Mr O'Neill said. Ms Hunt operated a birdseed business but a former accountant to the business told the Revenue Commissioners he believed Sean Hunt was the owner. Ms Hunt also had a street trader's licence for Henry Street in Dublin.
The hearing resumes before Mr Justice Smyth today.