The case against Mr Charles Haughey, who is being prosecuted for obstructing and hindering the work of the McCracken Tribunal, is due to open in the Dublin District Court today.
Mr Haughey is being prosecuted on foot of two summonses by the Director of Public Prosecutions, Mr Eamon Barnes.
While legal sources said it was likely today's proceedings would be adjourned, it is believed the former Taoiseach will attend anyway.
Lawyers for the DPP could make an application as to how the case should be dealt with. If the DPP considers the prosecution comes under the heading of a minor offence then, subject to the judge's permission, the case would remain in the District Court and be dealt with summarily. If this is happens, it is probable a date will be fixed for the hearing.
However, it is also open to the DPP to elect that it is a more serious offence, and then the case could be sent forward on indictment to the Circuit Criminal Court, again if the judge allows. In this case a book of evidence would have to be prepared and served before the trial could go ahead in front of a jury. Gardai acting on behalf of the DPP served the two summonses on Mr Haughey at his home in Kinsealy, Co Dublin, on July 21st.
The summonses have been served under Section 1 (2) of the Tribunals of Inquiry (Evidence) Act 1921, as amended by the Tribunals of Inquiry (Evidence) Act 1979.
The legislation provides that if a person "by act or omission, obstructs or hinders the tribunal in the performance of its functions . . . the person shall be guilty of an offence".
On conviction there are two categories of penalty; one is a fine not exceeding £500 and/or up to a year in prison, and the second is a fine not exceeding £10,000 and/or up to two years in prison.
The summonses relate to a letter dated March 7th, 1997, sent by Mr Haughey to the McCracken Tribunal denying the receipt of any monies from Mr Ben Dunne, and his assertion, in a written statement to the tribunal on July 7th, 1997, that he did not receive three bank drafts totalling £210,000 from Mr Dunne.
Mr Haughey admitted on July 9th last year he had received £1.3 million from Mr Dunne and on July 15th he further accepted Mr Dunne's evidence that he must have handed him £200,000 in three bank drafts at Kinsealy in November 1991.