Last December, the 66-year-old, who lives at Ballybinaby, Hacksballcross, Co. Louth, was found guilty of tax evasion following a nine week trial.
He had denied all nine charges, claiming he was the victim of an identity theft and wasn't a chargeable person.
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The court has so far heard he has no previous convictions and is listening to similar cases to assist the three-judge panel in constructing a sentence.
Mr. Murphy returned to court on bail this morning and a number of Gardaí are searching people looking to gain entry.
