Courts / Cork / Report
"Excuse of ignorance" not open to former inspector jailed for tax offences
Summary
James Daly, a former tax inspector aged 62, was sentenced to two years' imprisonment by Judge Melanie Greally at Dublin Circuit Criminal Court. He pleaded guilty to submitting an incorrect income‑tax return in 2005 and to failing to file returns for 2006, 2007 and 2008. Daly had worked for the Office of Revenue Commissions for about eight years before starting his own tax‑consultancy business. The judge rejected the defence of ignorance or incompetence, citing Daly's professional experience and the absence of any explanation for his conduct. She described the offences as a grave breach of trust, noting dishonesty and strategic, financially motivated behaviour. The sentence was imposed after Daly's guilty plea, which avoided a trial, and took into account his lack of prior convictions, professional credentials and the lack of remorse or cooperation with Revenue.
Who, what, where, when and why
What: Report matter: "Excuse of ignorance" not open to former inspector jailed for tax offences. Charges or matters: delivering an incorrect income tax return in 2005 and failing to deliver tax returns in 2006, 2007 and 2008. Procedural stage: sentence
When:
- 2007 and 2008 Other
- 2005 and 2008 Other
- 2020-01-29 Publication
Case subjects
Defendant
Charges: delivering an incorrect income tax return in 2005 and failing to deliver tax returns in 2006, 2007 and 2008 (Admitted)
Plea: Guilty
Outcome: Inspector of Taxes Bernadette Dorigan told Conor Devally SC, prosecuting, at an earlier sentence hearing last March, that Revenue became interested in Daly after noticing assets associated with him were out of proportion with his returns.
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