The man who brought foot-and-mouth disease to Ireland will stand trial at Dublin Circuit Criminal Court in relation to tax offences on April 30th.
John Walsh (47), from Co Offaly, was jailed for three months at Dublin District Court in January for smuggling around 300 sheep into Ireland from Carlisle in Scotland.
Mr Tony Hunt (with Mr George Birmingham SC), prosecuting, told the court that Walsh was due for release from that sentence on April 1st.
The Criminal Assets Bureau served a tax demand understood to be around £300,000 on the cattle dealer, who imported the lambs from the site where foot-and-mouth disease occurred.
Mr Walsh's activities prior to the first outbreak of the disease at a farm in Meigh, Co Armagh, were the subject of an investigation by the Garda, RUC and British police.
The serving of the Revenue bill by the Criminal Assets Bureau last year was the first significant action by police over smuggling that has contributed to the spread of the disease.
Walsh had agreed that he bought the consignment of sheep from Carlisle Mart and brought the animals to a farm belonging to Mr Maurice Collins at Meigh, in south Armagh, on Sunday, February 18th.
It is believed around 300 lambs were imported. Police and agriculture officials on both sides of the Border had difficulty ascertaining the exact movements of the infected lambs once they reached Meigh.
The investigation into the earnings followed the Garda operation tracing the source and whereabouts of all livestock brought into the State by the Co Offaly cattle dealer.
It is also likely the CAB will examine the activities of a number of people living in the Border area who are suspected of being involved in the smuggling.
CAB will be able to examine bank accounts, records of financial transactions and require people to reveal details of their assets.
The original outbreak of foot- and-mouth in Ireland was attributed to a shipment of more than 270 sheep Mr Walsh bought at Carlisle mart in Cumbria.
Some 180 of these sheep passed through the farm in Meigh, south Armagh, on their way to slaughter at Athleague, Co Roscommon.