John Perry (Sligo-North Leitrim, Fine Gael) | Oireachtas source

Could that be one of the reasons for the officer's concern? He may have a concern that the 700 entities may not have been subject to the full rigour of the investigation given the complexity and nature of the cases. To a degree, the authorised officer with the work of the Revenue, I noticed there was no concern here with the authorised officer being unhappy with the Director of Corporate Enforcement. One would imagine that there would be a register of complaint with the Director of Corporate Enforcement and likewise with the Garda Síochána, if this is something that is criminal by nature and if there was tax evasion by entities outside of the 289 cases. Would there be different names? I am not asking for any names to be identified, because I think what happened in the Dáil yesterday was wrong. However, it appears to me, from my examination of the file, that Mr. Ryan's concern is the 289 cases and the complexity of the remaining 700 entities.