A trial has heard two former Anglo Irish Bank officials allegedly withheld information of an account linked to former chairman Sean FitzPatrick during a tax audit.
Retired company secretary Bernard Daly from Whitehall in Dublin, and former Chief Operations Officer Tiarnan O'Mahoney from Enniskerry, Co Wicklow are on trial with former Anglo employee Aoife Maguire from Rothe Abbey, Kilmainham in Dublin.
They deny all charges.
Opening the prosecution's case, barrister Dominic McGinn told the jury a lot of the evidence will not be very exciting - there will be no punch ups, car chases or even a smoking gun as this is a trial about tax.
He explained the background to the charges was a 2003 Anglo Irish Bank audit by the Revenue Commissioners, following a wider DIRT tax probe over bogus non-resident accounts.
He said Anglo were asked to provide Revenue with a list of any non-resident accounts with a balance exceeding €100,000 - and that a team headed up by Bernard Daly and including Tiarnan O'Mahony and Aoife Maguire was put in place to handle the request.
It is claimed an account in the name of John Peter O'Toole was deliberately omitted from the Revenue list, because the account was linked to the then chairman of the bank Sean FitzPatrick.
It is alleged there were attempts to delete or change information relating to six other accounts.