The head of the Revenue Commissioners says she is surprised by a whistleblower's claim that Ansbacher Accounts were not investigated properly.
Josephine Feehily, the Revenue Chairperson, is appearing before the Public Accounts Committee to discuss the investigations into the off-shore bank accounts.
She says she has not seen the dossier compiled by whistleblower Gerard Ryan.
The civil servant in the Department of Jobs, Enterprise and Innovation had been appointed to investigate the issue of Ansbacher Accounts and compile reports.
Ms Feehily says he has expressed a view, but she says a view is not a fact.
She said: "Everything that came to us in those reports that you reference from the various ministers, all of that has been examined.
"It has been followed through, wherever it took us, so I am simply saying that I am surprised.
"I am relating to you our experience of our engagement with the officer, which we felt was positive."