Mr Justice Flood is to rule today in the case of a prominent Dublin solicitor who has "gone to ground" after failing to appear as summonsed before the tribunal.
Mr John Caldwell, formerly of Binchys solicitors, has already been warned he could face jail and/or a substantial fine if he failed to comply with the tribunal's summons to give evidence. But Mr Caldwell made no appearance yesterday after telling tribunal lawyers he could make "no useful contribution" to its work.
The tribunal is investigating Mr Caldwell in relation to alleged payments to politicians and officials during a controversial land rezoning at Carrickmines in south Dublin in the early 1990s. An Isle of Man-registered company, Paisley Park Investments, purchased this land in the late 1980s but ownership then passed to another overseas company, Jackson Way Properties.
The tribunal believes both companies have the same beneficial owners. The lobbyist, Mr Frank Dunlop, who was involved in the rezoning, has introduced Mr Caldwell to journalists as the "owner" of the Carrickmines land.
The tribunal also wants to question Mr Caldwell about his involvement in the offshore finances of builders Mr Tom Brennan and Mr Joe McGowan, as well as other matters.
Since June 2000, the tribunal has issued two summonses and two orders to produce documents against Mr Caldwell. Then, earlier this month, Mr Caldwell ordered his solicitor not to accept any more correspondence from the tribunal.
Two weeks ago, he wrote personally to the tribunal, saying he was neither a citizen nor a resident of Ireland. He no longer held a certificate to practise as a solicitor in Ireland. The orders made against him were invalid, he asserted.
Mr Caldwell accused the tribunal of embarking on "trawls and fishing expeditions" into the tax affairs of people it was investigating. These were of no relevance to its terms of reference.
The tribunal's refusal of "ongoing payment of legal costs" of his solicitor placed him at risk of "substantial legal costs, which I could not afford". In addition, "as my health is far from perfect, I do not wish to exacerbate it".
Mr Pat Hanratty SC, for the tribunal, said Mr Caldwell's failure to appear was "not entirely unexpected," given the circumstances of his involvement with the tribunal. It appeared he had "gone to ground".
"This is an amazing spectacle of a solicitor defying the orders of a tribunal in an explicit and public way, in the face of a warning that he would be committing a criminal offence." He said the tribunal had investigated the up-to-date situation regarding Mr Caldwell's citizenship and residence.
It appeared Mr Caldwell had an address at Belfort, Strathmore Road, Killiney. This was a substantial residence on its own grounds. Ownership was registered in the name of his Mr Caldwell's wife Ena, although the mortgage was in both their names.
Counsel said Mr Caldwell was for many years a senior partner in Binchys. Up to a few weeks ago, he continued to write letters on the headed notepaper of that firm.
At the tribunal yesterday Binchys solicitors dissociated itself from the decision of its former senior partner not to obey the summons to give evidence to the tribunal.