Courts / Dublin / Report

Community Service for courier who failed to pay almost 300K in taxes

Date
2014-10-22
Stage
Sentence
Primary locality
Donaghmede
County
Dublin

Summary

Mark Tierney, aged 43, was prosecuted for failing to pay nearly €300,000 in taxes over five years. He pleaded guilty to ten counts of not paying VAT between 2006 and 2010 and two counts of filing incorrect tax returns. Tierney, who worked as a courier for TNT, issued invoices that included 21 % VAT but did not remit the tax to Revenue, and he misrepresented his income on tax returns. He currently owes €147,797 in income tax and €135,844 in VAT, including penalties and interest, and has not repaid any of the money. At sentencing, Judge Mary Ellen Ring, after considering a probation report that found Tierney had a high degree of insight and a low risk of re‑offending, imposed 220 hours of community service within 12 months in lieu of a two‑year jail term.

Who, what, where, when and why

What: Report matter: Community Service for courier who failed to pay almost 300K in taxes. Charges or matters: ten counts of not paying VAT between 2006 and 2010 and two counts of filing incorrect tax returns. Procedural stage: sentence

When:

Why: Mr Staunton said Tierney's case merited a non-custodial sentence because of the "substantial mitigating factors involved. CNI source report

Case subjects

Mark Tierney

Defendant

Charges: ten counts of not paying VAT between 2006 and 2010 and two counts of filing incorrect tax returns (Admitted)

Plea: Guilty

Outcome: He submitted that a probation report before the court concluded that Tierney has a "huge degree of insight" into his behaviour, is at a low risk of re-offending and is suitable for community service. Judge Ring said it was appropriate that Tierney should pay back some of that loss before she sentenced him to two years in prison but ordered him to carry out 220 hours community service within 12 months in lieu of that.; She had remanded Tierney in custody and adjourned sentencing until today.

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