Mayo TD Beverly Cooper-Flynn has said she does not recall telling a National Irish Banks' customer that the taxman would never get his hands on his money if he invested in a certain offshore scheme.
Counsel for RTE Kevin Feeney SC said evidence from Sean Rowe would be produced claiming Ms Cooper-Flynn had told him his name "would never appear anywhere" if he made the investment.
Mr Rowe insists he met Ms Cooper-Flynn on a number of occasions in 1992/93 when she was employed by NIB. He says she told him the CMI personal portfolio investment was "as safe as houses" and that top politicians and judges were all involved in it.
Ms Cooper-Flynn denied all the allegations from the witness box. "I'm not a tax expert. That's not true," she said.