The Independent Tipperary TD's case was due to start this week at Dublin Circuit Criminal Court but it's emerged that some legal issues have to be resolved before it can proceed.
A new trial date is now expected to be set on the 3rd of April.
Deputy Lowry first appeared before Thurles District Court in 2014, charged with four counts of knowingly filing incorrect tax returns in 2003 and 2007.
He was sent forward for trial to Nenagh Circuit Criminal Court but the case was later transferred to Dublin on the application of the DPP.
