Prominent republican Thomas "Slab" Murphy appeared for the first time at the Special Criminal Court in Dublin yesterday on charges connected with alleged revenue offences.
His counsel Michael O'Higgins SC challenged the validity of the order from Dundalk District Court sending him for trial there.
The Special Criminal Court normally deals with terrorist-related offences but the Director of Public Prosecutions has the discretion in any case to certify that the ordinary courts are inadequate to deal with it and to send it for trial to the three-judge, non-jury court.
Mr Murphy (58), from Ballybinaby, Hackballscross, Co Louth, is being prosecuted on foot of an investigation by the Criminal Assets Bureau.
The charges allege that he failed to furnish a return or the sources of his income, profits or gains to the Collector General or the Inspector of Taxes for the tax years from 1996-1997 to 2004.
Mr O'Higgins said that a letter was sent to the office of Paul Tiernan, Mr Murphy's solicitor, at 5.20pm last Friday when the office was closed indicating there would be an application to amend the original return for trial. A second letter was sent by fax at 7.35pm that day indicating that the application would be heard at 9am on Monday.
Mr O'Higgins said Mr Tiernan received a phone call at 8.56am on Monday informing him that the application would be heard at 9am. Mr Tiernan told the State solicitor that he had business in another court and was unable to proceed with the application.
Mr O'Higgins said that once the return for trial was an issue there was an obligation to prove that it was lawful.
State counsel Benedict O'Floinn told the court that Mr Murphy's solicitor had chosen not to attend the District Court hearing on Monday or to send someone on his behalf.
Mr Justice Paul Butler, presiding, said that the court would have to set aside time to deal with the issue and he remanded Mr Murphy on continuing bail pending the fixing of a date for the hearing of the issue.