Dublin man in tax evasion awaits sentence
A man who failed to make tax returns to the Revenue Commissioners has been remanded for sentence next month at Dublin Circuit Criminal Court.
Martin Joyce (aged 38) of Dunsink Lane, Finglas pleaded guilty before Judge Patricia Ryan to three charges of failing to make annual returns for the tax years 1997-98, 2000-2001 and 2002.
Judge Ryan adjourned sentence after being told by Mr Ben Ó Floinn BL, prosecuting and Mr Richard Humphreys BL, defending, that Joyce would appear before Judge Desmond Hogan in May on another matter. She remanded Joyce on continuing bail.
Joyce was convicted by a jury February of running an illegal oil laundering operation at Primatestown, Co Meath in 2003. The jury returned its guilty verdict on that offence on day-four of his trial.
The jury found him guilty of keeping prohibited goods, as defined by the Finance Act, namely a steel tank, a pallet of cat litter, an electric pump, a compressor, hoses and a mini-digger on August 14, 2003.
He was arrested for the oil laundering operation following several months surveillance by Customs and Excise officers.
Documentation from the land registry showed that "Martin Joyce of 19 St Mary's Park, Castleknock", was the registered owner of the Primatestown site.
The jury heard there was no such address in Castleknock and although there was a St Mary's Park just off Dunsink Lane in Finglas there was no number 19.
A lorry that was found on the Meath site was registered under the name of "Martin Joyce of Primatestown, Ashbourne" and an invoice found in the cab of this lorry which bore the name of 'Mark Price' showed that 15,000 litres of marked oil and 4,000 litres of Kerosene had been delivered there earlier in August 2003.
Ms Margaret Byrne of Texoil Ltd, pointed out Joyce in court as the person she knew as 'Mark Price' to whom she sold marked gas oil two or three times per month between 2001 and 2003.
She said he would usually buy 15,000 or 20,000 litres at a time and would always come to her office in person to pay for it in cash before it was delivered.
