Mr Ronan Kelly (49) was appointed as appeal commissioner in December 1992 by the then minister for finance, Mr Bertie Ahern. He is the brother of Ms Miriam Ahern, the Taoiseach's estranged wife.
Mr Kelly, who lives with his family in Clontarf, Dublin, is a member of the Institute of Chartered Accountants in Ireland. Before becoming tax commissioner, he held positions in a number of firms. Having qualified in a small firm, he joined Coopers & Lybrand where he worked from some years in the auditing section. He was seen as a good technical accountant.
Immediately before he moved to his current job, he worked as accountant with the leading insurance broking firm, Sedgwick Dineen. Sources said yesterday he had also worked for some time as a consultant to several large financial institutions, concentrating on retail banking.
Last night some Opposition sources expressed surprise that, given his connections, it was Mr Kelly and not the other commissioner, Mr John O'Callaghan, who dealt with such a high-profile case.
However, Government sources argued that, given that he is meant to sit in a quasi-judicial position, independent of politics and the Revenue, an appeal commissioner should be able to hear any case that comes before him.
Mr Kelly is described as a private person. One tax expert last night said it was his experience that he was "almost punctilious about his work . . . very proper. I would say there is no ambiguity about him. He is fair and honourable."
Appeal commissioners are appointed by the Minister for Finance under section 156 of the Income Tax Act, 1967.
Mr Kelly was appointed in 1992 with Mr O'Callaghan, who previously worked with accountants Farrell Grant Sparks.
Sources say the appointment of the two men, as negotiations were under way on the formation of the Fianna Fail-Labour government after the November 1992 election, was surprising. Previously it had been the practice for one appeal commissioner to be appointed from the private sector and one to be drawn from the ranks of the Revenue Commissioners, or former Revenue Commissioners. However, neither Mr O'Callaghan nor Mr Kelly has any Revenue background.
The commissioners act completely independently of the Revenue, with separate offices in Fitwilton House in Dublin.
While each man sits on his own, sources say the two commissioners often consult on their arbitrations. They are required to travel throughout the State to ensure the appeal process is available to all taxpayers.
In 1993 Mr Ahern answered a parliamentary question about the appointment of the two men.
"Candidates for the posts are usually selected on the basis of their knowledge and expertise in one or more of the specialist areas of taxation, law and accountancy," he said.
He said the two positions in question had not been advertised.
"I am, however, satisfied that the persons selected for the posts have the requisite knowledge and experience to enable them to carry out their posts," Mr Ahern said.
Sources close to the Taoiseach maintained yesterday that Mr Ahern and Mr Kelly have not spoken in recent years.
The salary for the appeal commissioner position is linked to that of assistant secretary rank in the Civil Service, which is between £51,000 and £59,000.