The Mahon Tribunal has heard that a tax advisor informed Bertie Ahern that money he received from friends in the early 1990s was untaxable.
Noel Corcoran told the tribunal this morning that Mr Ahern called him in 2000 with a query about any tax implications arising out of loans he received from friends six or seven years earlier.
Mr Ahern also had queries about money he received following a function in Manchester.
The call was prompted by an article in the 'Sunday Business Post'.
Mr Corcoran said he told Mr Ahern that there were no tax implications relating to the money.
Tribunal counsel put it to Mr Corcoran that Mr Ahern had received IR£47,000 between 1993 and 1994.
Mr Corcoran said none of this was liable to taxation because that is the law.
Mr Ahern himself is due to appear before the tribunal later today.