A senior Customs and Excise officer has claimed before the High Court that he was instructed by the assistant secretary of the Revenue Commissioners, Mr Eamonn Fitzpatrick, last December that seizures of vehicles in the Limerick area were causing difficulties for the Revenue and he was to stop the seizures. He said Mr Fitzpatrick had said the powers of the Revenue were being threatened by politicians and by one TD in particular, whose constituency was in the officer's area of operation (Limerick/Tralee).
Mr Seosamh Mac Suibhne, higher executive officer with Customs and Excise, Sarsfield House, Limerick, is challenging the Revenue's decision not to reemploy him to the Limerick Revenue Mobile Service, which he had headed since 1997.
In an affidavit yesterday, he said questions were asked in the Dail in May and September 1999 about the seizure of vehicles by the Limerick Revenue Mobile Service for Vehicle Registration Tax (VRT) offences.
"I am led to believe that the TD who asked the questions in May was approached and offered settlement terms to withdraw the question," Mr Mac Suibhne said in an affidavit. He said he had assisted in the drafting of replies to the question and others involved in the drafting were Mr Michael Colgan and Mr David Godwin, the principal officer of the VRT administration branch. The replies confirmed the vehicles in question had been properly and legally seized.
Mr Mac Suibhne said the Revenue Mobile Service was set up to provide value for money for the taxpayer. It was to ensure VRT regulations were policed and to avoid members of the public becoming complacent about registering their vehicles promptly. He had been appointed in 1997 to head the Tralee/Limerick units - the leading units in the State for detection and revenue recovery.
He said the Finance Act 1992 introduced VRT but serious problems arose relating to the conversion of certain vehicles. A vehicle registered in Category C was taxed at £40 but if that vehicle was converted by installing windows and/or seats, it was reclassified as a Category A vehicle which attracted a tax of 30 per cent of the open market selling price. This tax could be up to £15,000 for certain vehicles.
There was evidence of widespread evasion of that duty, he said. He said that, after the replies to the Dail questions, Mr Michael Colgan had telephoned him to say the Limerick unit had done a good job and to continue doing what they were doing.
In December 1999, he said, Mr Fitzpatrick had called to see him in his office. Mr Fitzpatrick had said he and senior management were aware of the good work Mr Mac Suibhne was doing and Mr Fitzpatrick would be giving a good recommendation on Mr Mac Suibhne's behalf to those making the next appointment for promotion. Mr Mac Suibhne said Mr Fitzpatrick then referred to the Dail questions and said the powers of the Revenue were being threatened by politicians and by one TD in particular.
"Mr Fitzpatrick said that my actions in seizing vehicles were causing difficulties for the Revenue Commissioners. He then instructed me to stop seizing vehicles. I then asked him if this instruction applied to all revenue mobile service units.
He said `no', that these provisions only applied to the Limerick unit." Mr Mac Suibhne said he referred to the operational instruction 2/99 relating to vehicle seizures and asked for the new instruction in writing. He said Mr Fitzpatrick declined.
Mr Roddy Horan, for Mr Mac Suibhne, yesterday secured leave from Mr Justice Kelly to seek, in judicial review proceedings, a number of declarations including an order quashing the Revenue's decision not to re-employ Mr Mac Suibhne to the Revenue Mobile Service.
Mr Horan said his client's main concern related to how the interview for the position was conducted. His client had felt "castigated" at the interview by Mr Godwin, who was chairman of the interview panel. He just wanted a fair interview.
