Two "powerful" individuals are reportedly attempting to block the publication of their names in the High Court’s report into the so-called Ansbacher affair.
The pair are believed to be planning legal action and are expected to request an in-camera hearing to preserve their anonymity.
The High Court has almost completed its report into the alleged evasion of tax through offshore accounts in the Ansbacher bank in the Cayman Islands, but this imminent legal action could delay the publication of the report.
The identities of the two individuals in question is unknown, but the Irish Times reports that they have been described as "powerful".
Up to 120 leading businessmen and public figures were implicated in an initial investigation into the Ansbacher accounts, prompting the Government to establish the High Court inquiry in 1999.