Marc MacSharry (Sligo-Leitrim, Fianna Fail) | Oireachtas source

The email was from the director of finance, Mr. Michael Culhane in An Garda Síochána to Mr. Banks in the Garda division asking if there had been any developments on the matters raised - and I paraphrase - because Mr. Culhane had come to realise, due to other documentation provided, that there were issues around financial and taxation matters in the Garda College in Templemore. We gather that there must have been a discourse between Mr. Banks and the director of finance in the Garda. In one of his emails to Mr. Banks, Mr. Culhane said:

There have been no further developments. [This is in response to a query from Mr. Banks] To muddy things up, I included charitable status for the College in the letter to the Revenue dated 28^thMay but as you can see it was not included in their response.

Was Mr. Waters familiar with, or aware of, such language being used in emails; to muddy things up for Revenue?