A car dealer is set to be sentenced next week after admitting he did not pay income tax on more than €27,000 in cash found in his home.
Brian Grendon (48), of Rowlagh Park, Clondalkin, Dublin 22, pleaded guilty to a charge of failing to remit income tax payable.
Dublin Circuit Criminal Court was told this charge under the Taxes Consolidation Act 1997 carries a maximum penalty of up to five years’ imprisonment or a fine.
Grendon denied being part of an organised crime group when asked about other seizures of cash and drugs by gardaí, the court was told. He said the cash found in envelopes in his home was his, but was not the proceeds of crime. He denied involvement in crime.
The court heard it took Grendon 36 hours and a night in a Garda station for him to reply “Yeah” to the question about whether all his cash was legitimate. Grendon said he “liked staying in a Garda station”.
The court heard a proposal was made by the defence to the Director of Public Prosecutions (DPP), which was accepted, with Grendon entering a guilty plea in advance of a trial date.
Kate Egan, prosecuting, said the proposal was accepted on the basis the money found reflected the proceeds of income not declared for the purpose of tax.
The court heard how Grendon had other bills outstanding with Revenue, but gardaí had unable to get a breakdown of the income tax due on this amount of cash.
After hearing an outline of the facts on Tuesday, Judge Orla Crowe said the court required confirmation of the amount of income tax payable on the money found and adjourned the case until February 4th.
Det Gda Liam Enniston told the court Grendon’s home was searched on January 19th, 2022.
Grendon and his partner were in the house at the time. During the search of Grendon’s bedroom, gardaí found eight white envelopes in a wardrobe. They contained sums of cash divided into smaller denominations, and a small bundle of unwrapped cash was also found.
In total, €27,725 was seized. Photographs of the cash were handed to the court.
After caution, Grendon said the cash could be from cars, but did not belong to his wife or children.
He was arrested and later interviewed four times.
The court was told Grendon largely invoked his right to silence, but did offer some replies to Garda questions.
He denied the money was the proceeds of crime or money-laundering, but he said it was the legitimate proceeds of selling cars.
Grendon was also asked about a dog-grooming business and said it was nothing to do with him and not his business.
Asked about his reply at the house that the money could have come from cars, he replied that he said: “It could only be from cars” and “It’s from me shipping cars, that’s it”.
It was put to him that this explanation was not true and that gardaí believed the cash to be the proceeds of crime and that “you are a main player in an organised crime group”.
Grendon denied this and told gardaí he had been in the car business for 13 years. He said he had a bill with Revenue of €1 million, including penalties, that he was trying to resolve.
He said he was dealing in cash for the cars. After his arrest, Grendon provided a letter from his accountant which outlined that he was the director of a company and that this company was advised to trade in cash due to difficulties at that time.
Grendon has 24 previous convictions, including 18 for road traffic offences, one for assault causing harm and one for possession of drugs for sale and supply, for which he received a six-year sentence in 2001.
The court heard Grendon’s most recent non-driving related offence was more than 20 years ago.
Keith Spencer, defending, told the court his client was remanded in custody on Monday on an unrelated matter, for which he intended to apply for bail.