The Taoiseach dismissed yesterday any question of him resigning over his failure to produce a tax certificate.
Bertie Ahern also insisted there was "nothing outstanding" between him and the Revenue Commissioners over tax issues and that he had dealt comprehensively with all questions Revenue had asked him at several junctures last year.
He did accept, however, that the question of him being granted or refused a tax certificate would not be resolved until after the Mahon tribunal publishes its report on the Quarryvale module. If there are no further delays, that could be later this year.
Following renewed calls for Mr Ahern's resignation from Fine Gael leader Enda Kenny and his Labour counterpart Eamon Gilmore in the past 10 days, the Taoiseach defended his position robustly yesterday when making his first public comments after returning from his African trip.
When asked by reporters was he considering handing in his resignation, he set a defiant tone: "Never. I just got a mandate several months ago. I have to see that out. Maybe in 2012." The Taoiseach then argued that the position in law was the same for both a tax certificate and an application for a tax certificate. That particular assertion was later fiercely challenged by Fine Gael.
"The issue here is very simple," said Mr Ahern. "In tax law, the application for a certificate and the certificate of tax clearance are the same. And the position taken by the Revenue is that they can't finalise it until Mahon's work is finished. That's fine by me. I have no difficulty with that.
"My tax advice, and many independent tax advisers have said the same on the airwaves, that there's no difficulty with that position. So the application for a certificate, I will submit and as soon as the matters are finished I will finalise the Revenue and then I will submit [the certificate]."
When it was put to him that he would be a long time waiting before learning of the Revenue's determination, he said: "To be frank, the only alternative is to say to Revenue what's your interpretation of all these things? And they don't expect me to do that.
"I made a voluntary disclosure and Revenue have accepted the position. They have asked me a number of questions last year. We have comprehensively dealt with them. So there's nothing outstanding between me and Revenue. And I understand Revenue's position. So we just have to wait until Mahon is finalised and fill up the application certificate and then when it's finalised, get the tax certificate." But Fine Gael's spokesman on justice in the Seanad, Eugene Regan, responded to the comments by claiming that Mr Ahern believed there was one tax law for himself and another for everybody else.
Senator Regan said that a tax certificate and an application for one were not the same in tax law, as Mr Ahern had claimed.
"Today he tried to deceive the public again by stating that the tax compliance cert that he is not in a position to secure because of liabilities dating back to the 1990s is the same as an application cert which facilitates public representatives to temporarily meet their Sipo obligations. Ethics legislation requirements are not the same as the tax law," he said.
Fine Gael have in the past week tabled a motion of confidence in the Mahon tribunal, which it says is acting within its remit. In political terms, the wording of the motion will facilitate a debate of confidence in the Taoiseach. The main opposition party has also made a complaint to the Standards in Public Office Commission.
Mr Ahern yesterday characterised both moves as being motivated by cynicism.
"It was a quiet week for the Opposition so they had to be saying something," he said.