Two of the three Anglo Irish Bank officials who were jailed last month for hiding accounts connected to Sean FitzPatrick from the Revenue have lodged appeals.
Papers were filed on behalf of former Anglo head of treasury Tiarnan O'Mahoney and former assistant manager Aoife Maguire earlier this week.
O'Mahoney is to appeal his conviction and the length of his sentence while Maguire will only appeal the sentence lenght.
The two had pleaded not guilty to seven counts of conspiring to hide or delete accounts connected to Mr FitzPatrick in 2003 and 2004, so they could not be assessed by Revenue for Deposit Interest Retention Tax.