Former Fine Gael Minister Michael Lowry has lodged a formal complaint about how note he sent to the Taoiseach in the Dáil came into the public domain.

The note suggested Valerie O'Reilly for a position on the board of the National Transport Authority.

In it, he described Ms O'Reilly as "A woman, bright, intelligent and not bad looking either".

Mr Lowry told Newstalk Lunchtime he doesn't have anything to regret and Ms. O'Reilly is not offended by the remark and he doesn't know any woman who would be offended by it. 

According to the Irish Independent, the circumstances of how "individuals in Dáil Eireann" provided the newspaper with the note is the subject of the complaint by Mr Lowry to the Dáil's Committee on Procedures and Privileges.

Meanwhile, an attempt by the former Fine Gael TD to stop his trial on alleged tax offences is due to go before the High Court today.

Mr Lowry claims he's being treated unfairly, and that the case relates to a payment the Independent TD declared and paid.

he is facing four charges that he allegedly filed incorrect tax returns in 2003 and 2007