Ahern may be unable to defy the tide of anger for much longer

Money talks. But public opinion is the lifeblood of politics. And, with a new Dail session opening today after a three-month pause, the Opposition parties have defined their priorities and set their sights on the minority Coalition Government. They are determined to do serious damage.

Fine Gael is leading the charge. John Bruton is being carried along on a wave of transparency and public anger as he demands publication of all 120 names identified with the Ansbacher accounts in an official report. The law should be changed to permit this, he insists, but those involved should be given proper notice in order to allow them to place their explanations or denials on the public record.

At the same time, Mr Bruton regards the selective leaking of alleged names as "grossly unjust and against the public interest". The presence of prominent Fine Gael names on that partial list was, he suggested, nothing short of dirty political tricks. "No fair-minded person could possibly believe", he said, "that this process of surreptitious, partial and probably malevolent leaking is the way to deal with the report."

The Tanaiste, Mary Harney, had serious questions to answer about the matter, he fumed.

It's a very complicated, not to say contradictory, position. It is also a seismic shift from the cautious attitude adopted by his party only 20 months ago. Back then, Fine Gael wanted the Moriarty tribunal to report on the procedures and motivations behind the Ansbacher accounts, but without publishing names.

Then, however, financial institutions and their professional advisers were held in some public regard. The Central Bank was seen as a stern guardian of the public interest and the Revenue Commissioners were thought to be semi-housetrained Rottweilers.

Now, courtesy of vigilant media and the Dail Committee of Public Accounts, we know the banks and building societies connived for years in facilitating massive tax evasion: the Central Bank sat on its hand, and the Revenue behaved like a pussycat.

Public anger is palpable. The idea of jail sentences for serious tax fraud has gained widespread acceptance. The old system of nods and winks, of golden circles and inside tracks is breaking down under the pressure of every fresh revelation.

In spite of all that, Fine Gael has been getting little change out of Fianna Fail. The Taoiseach wrote to Mr Bruton pleading an inability to co-operate. "Due process", that Wanderly Wagon of political terms, had to be observed, he said, no matter how long it took.

Then Mr Ahern took refuge in "preliminary legal advice". Publication of the report at this stage would probably infringe the constitutional rights of those named, he said, as well as jeopardising any future prosecutions on foot of current investigations.

Fianna Fail does not seem to have got the message from the electorate. The party is still fighting off its back foot, reluctant to accept and confront the rotten nature of what has been exposed. The same diffidence attended the establishment and terms of reference of the beef, McCracken, Moriarty and Flood tribunals. Like Sisyphus, Bertie Ahern is again rolling the stone up the hill.

Mary Harney is playing a delicate role in all of this, uncovering the core of the Ansbacher accounts while at the same time maintaining the Coalition contract.

Two years ago, when Fianna Fail refused to include the Ansbacher accounts within the terms of reference of the Moriarty tribunal, many people felt that the details would never come out. But they reckoned without the quiet determination of the Tanaiste. The leader of the Progressive Democrats used her ministerial powers under the Companies Acts to appoint an inspector, and it was his report that caused the current furore.

Ms Harney regards the leaking of names as "an attempt to collapse the process" and has urged that time be given to the three High Court inspectors to finish the job. But the Opposition parties are in no mood to wait for months, if not years.

Ruairi Quinn will forget earlier differences with Fine Gael and make common cause with John Bruton in seeking publication of the names as soon as possible. With an eye to public opinion, a November by-election and upcoming negotiations on a new national agreement, the Labour leader will give it a lash. The Government, in his view, is still for turning.

Joe Higgins, of the Socialist Party, John Gormley, of the Green Party, and Caoimhghin O Caolain, of Sinn Fein, will all be singing from the same hymn sheet, as will the Independent TD Tony Gregory.

But the minority Coalition Government is probably safe. Jackie Healy-Rae, Mildred Fox and Harry Blaney supported the Government in the Dail vote which excluded Ansbacher from the terms of the Moriarty tribunal nearly two years ago. Only an angry public will change their minds.